Taxation of Business and Investment Activity (Batch 1)

When:
Every Tuesday
• Batch 1 (21 March 2017)
• Batch 2 (4 April 2017)
• Batch 3 (8 August 2017)

Activity Time:
09.00 a.m. to 05.00 p.m

Where:
DDTC Academy
Menara Satu Sentra Kelapa Gading 5th Floor,
Unit #0501
Jl. Boulevard Kelapa Gading LA3 No.1 Summarecon
Kelapa Gading Jakarta Utara 14240

Investment:
IDR 3.000.000 per batch.
(Click here for discount)

Background:

Nowadays, there are two main economic activities that can be run to earn income, i.e. business activities and investment activities. These two activities cannot be separated from tax implication contained therein.

The first is business activity. All business activities will not be spared from tax liability. Although the business activity involved is only small to medium-sized, busines owners still have the obligation to pay taxes. In other words, tax has a very strategic position in business. Therefore, before determining business policies, business owners need to integrate tax rules in them. Business owners need to understand the aspects of any tax arising from any transaction that they conduct, both aspects of the tax effects on their business activities and the effect on themselves as a taxpayers. In this case, business people must have a clear understanding of taxes, both income tax, VAT, and other taxes.

Other than business activity, investment activity is also an activity that aims to generate income, either investments by individual or by companies. What should be highlighted here is the ownership of investment also has tax implications of its own. This is certainly different from taxes generated from business activities. Therefore, understanding this is also very important for business people who want to ‘play’ in the investment world.

However, the understanding of it is not limited to the concept, but also includes an understanding of the procedures and administration in the field. With a through understanding, business owners and investors can avoid tax risks that arise in the future.

This course is designed for individuals and companies that conduct business or own investments such as properties and shares for long-term investment and derive investment income such as rental, dividend and interest, which could be from Indonesia or overseas.

Topics Covered:
1. Taxation for Business Activity

• Corporate Income Tax implication
• Withholding Tax implication
• General Administrative Procedure of Withholding Tax
• VAT implication
• General Administrative Procedure of VAT
• Income Tax implication for the business owner
• General Administrative Procedure of Personal Income Tax for business owner

2. Taxation for individual investment

• What is an investment
• Types of income earned by individual investment and its tax implication
• Deductible expenses
• Basis of assessment

3. Taxation of Investment Holding Companies

• What is an investment holding company
• Types of income earned by investment holding company and its tax implication
• Deductible expenses
• Basis of assessment

4. Selected issues: investment dealing company