Overview

As Indonesian citizen it is important to understand what is taxation. At present, tax has very important role in the Indonesian Government Revenue. The largest portion of the Government Revenue come from tax. In order that we are able to comply with the existing Tax Law and Regulations we must have good understanding on the Indonesia Tax system.

This course is intended to give you a basic understanding on Indonesia Tax in order to be able to comply with the existing tax rules and regulations, and it is very important that we know about Indonesia Tax to avoid any future impact on us as an individual as well as a member of an organization, company or entity.

Understanding on Indonesia Tax is not difficult if we have a rationale of what, why, when on Indonesia Tax, we will also be able to build a tax management skill once we mastering the rationale and the content of Indonesia Tax riles and regulations.

Course Content

General Overview

• Indonesia Tax System
• General Tax Rules & Procedures

Income Tax

• Tax Subjects & Non Tax Subjects

- Individual, Company, Entity, Organization

- Indonesia Tax Resident And Non- Tax Resident

• Tax Object & Non- Tax Object
• Withholding Income Taxes
• Corporate Income Tax
• Individual Income Tax

Value Added Tax & Sales Tax On Luxury Goods

• Tax Objects & Non-Tax Objects
• VAT Mechanism
• VAT Collections
• Self Assessed VAT
• Special Rules Of Output VAT
• VAT Invoice
• VAT Base

Filing of Tax Returns

Course Leader

Drs. Moehardjo