ADVANCED TAXATION (4 Credits)

Learning Outcomes:

On successful completion of this course, student will be able to: Explain general provisions and tax procedures in Indonesia; Calculate VAT and sales tax on luxury goods regulation in Indonesia; Calculate tax on land and buildings; and tax on acquisition of land and buildings; Prepare corporate annual fiscal reconciliation and tax return.

Topics:

1. General provisions and tax procedures;
2. VAT and sales tax on luxury goods;
3. Tax on land and buildings;
4. Tax on acquisition of land and buildings;
5. Corporate annual income taxes;
6. Corporate fiscal reconciliation;
7. Corporate annual tax return preparation (SPT).