ADVANCED TAXATION (2 Credits)

Learning Outcomes:

On successful completion of this course, students will be able to: LO1 – explain general provisions and tax procedures in Indonesia; LO2 – prepare corporate annual fiscal reconciliation, corporate tax payable and annual tax return (SPT) in accordance with applicable tax regulations; LO3 – prepare Value Added Tax and sales tax on luxury goods tax return (SPT) in accordance with applicable tax regulations; LO4 – calculate tax on land and buildings; and tax on acquisition of land and buildings in accordance with applicable tax regulations.

Topics:

1. General Provisions and Tax Procedures;
2. Corporate Fiscal Reconciliation;
3. Corporate Annual Tax Return Preparation (SPT);
4. Value Added Tax and Sales Tax on Luxury Goods;
5. Tax on Land and Buildings;
6. Corporate Annual Income Taxes;
7. Tax on Acquisition of Land and Buildings;
8. Corporate Fiscal Reconciliation;
9. Corporate Annual Tax Return Preparation (SPT);
10. Value Added Tax and Sales Tax on Luxury Goods;
11. Tax on Land and Buildings;
12. Corporate Annual Income Taxes;
13. Tax on Acquisition of Land and Buildings;
14. Monthly Value Added Tax Reporting.