Objectives

• Understand basic knowledge about taxation
• Develop staff to be professional and more proactive and positive
• Able to expalin the core concepts of Income Taxes (PPh) and VAT (Value Added Tax)
• Able to explain current issues and possess knowhow to analysis the issues and look for solusion as a tax expertise
• Able to early identify the important issue (s) that the tax staffs dealing with
• Able to detect any effect of tax problems to the business activities financialy and COMPANY‘S image

Course Content

General Overview

• Indonesia Tax System
• Tax Payers

Income Taxes (PPh)

• Subject & Object of Income Tax
• Non Income Tax Subject & Non Income Tax Object
• WITHHOLDING OBLIGATION on Income Taxes

ü PPh Article 21 on salaries, honorarium, etc

ü PPh Article 22 on import

ü PPh Article 23 on passive income paid to and services provided   by Domestic Tax           Payer (s) to Domestic Tax Payer (s)

ü PPh Article 26 on passive income paid to and services provided   by Domestic Tax           Payer (s) to Foreign Tax Payer (s)

ü PPh Article 4(2) final withholding on passive income and delivery of certain services

• Income Tax Article 24, Tax Credit
• Income Tax Article 25, Monthly Installment on Income Tax
• Income Tax Article 28 & 29 Calculation of Tax at end of the year

Value Added Tax & Sales Tax on Luxury Goods 

• Subject & Object of VAT
• Non Subject & Non Object VAT
• VAT Rate (Tariff)
• VAT Assessment to VAT Collector

Payment of Taxes

• Payment Dead Lines
• Forms of Tax Payments

Tax Reporting

• Reporting Dead Lines
• Forms of Tax Reports

Tax Penalty & Sanctions

• Administrative
• Interest Penalty VAT Rate (Tariff)

Tax Collections and Assessments

• Tax Collection Notice
• Tax Assessments

Rights of The Tax Payer (s)

• Filing Objections
• Filing Appeal / Law Suit
• Filing Judicial Review

Tax Cases & Class Exercises

• Effect of Tax to the Business
• Important of Tax Planning & Tax Compliance

Course Leader

Drs. Moehardjo