BATS3102 - Taxation 1
Overview
The Taxation 1 course is designed to provide students with a comprehensive understanding of fundamental taxation concepts, the Indonesian taxation system, and the tax rights and obligations that must be fulfilled by taxpayers. The course covers taxation principles, the functions and roles of taxation in the economy, general tax provisions and procedures, tax subjects and tax objects, taxable income, non-taxable income, income subject to final tax, as well as the fundamentals of Individual Income Tax and Corporate Income Tax calculations.
In addition to theoretical knowledge, the course emphasizes practical application through case analysis, tax computations, and tax reporting simulations in accordance with prevailing tax regulations. Students will develop the ability to identify taxation issues, analyze the tax implications of various business transactions, and prepare accurate tax calculations in compliance with Indonesian tax laws and regulations.
By the end of the course, students are expected to demonstrate a thorough understanding of the Indonesian taxation system, perform basic tax computations, and apply taxation principles effectively, professionally, and ethically in business activities and decision-making processes.
Pre-requisites:
Learning Hours Composition:
- 42 hours face-to-face learning consisting of 14 sessions of lecturing, tutorial, and workshop activities.
- 28 hours of Structured Learning and Guided Discussions.
- 65 hours of Independent and Practice-Based Learning.
Managing Faculty:
Credit Point:
3 Credit(s)
Learning Hours:
45 hours x 3CPs = 135 hours
