Graduate Programme in Principles and Practical Application of Taxation

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Course Objective: This course aims at exposing students of accounting to the theory and practice of management, which has already attained the status of a profession and has been recognized as the fifth factor of production. Teaching method: The traditional one way lecture deliberation method of teaching will be discouraged. Prior study of reading assignments will be a must. Students in a group should distribute discussion topics and reading materials among them to present those in the class. Discussion reasonable arguments and counter arguments will be encouraged. The teacher will play a supervisory role. English will be the medium of communication in the class.

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Indonesian Journal of Social Science Research

The existence of an examination letter addressed to the Industry as a taxpayer is a scourge that is very much feared by every taxpayer as a business actor receiving income. The existence of an audit means problems for the Industry as a taxpayer, ignorance of the rules and mistakes that may occur either intentionally or unintentionally in reporting Industrial taxes will eventually become a very feared scourge. The existence of payment of the principal tax that must be paid after the tax audit, as well as very large fines and sanctions due to the reporting errors in a very large amount, has disrupted the cash flow of the industry. So as to minimize errors and confusion in tax reports regarding fiscal financial reports that are reported to the Directorate General of Taxes (DGT) in the form of SPT, then prior to the existence of an audit letter it is better to hold a tax review contained in the working papers, to review or examine what tax obligations are inherent in every transaction t.

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