Taxation 2

2 Credits

This course is designed to equip students with knowledge in the field of taxation as one of the government’s policy (Government policies) that need to be known and understood by all citizens, especially those related to business management, both in his capacity as an individual and corporate managers.

The subject matter of this course is a continuation of the course perpajakan 1, the deepening of the understanding of the characteristics and functions of taxes, principle of taxation, tax provision shierarchy, systems and tax rates, tax debt, Tax on Land and Building (PBB), Income Tax Income Tax, value added tax of goods and services(VAT), stamp duty and its application in the enterprise, as well as the rights and obligations of the company in the tax aspects.

After getting these lectures, in addition to the student is expected to understand and be able to explain about VAT and VAT, Stamp Duty and BPHTB, mahasiswa also have abroader understanding and deeper about the various state leviesa tax is not applicable in Indonesia, as part of the transaction costs companies (transactional cost).

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