Practical Course - Tax Accounting and Fiscal Reconciliation

At the end of the year company must commercially prepare financial statements commercially for the purposes of taxation. These adjustments arise due to the differences in the recognition of income and expense in a given period (fiscal year) between the recognition of revenue based on IAS and recognition of revenue based tax legislation. IAS only provides guidance in preparing the financial statements of commercial and does not specifically prescribe the accounting treatment related to the tax legislation. Thus, came the fiscal reconciliation to the financial statements of commercial for tax purposes. Fiscal reconciliation is performed by taxpayers because there are differences in the calculation, in particular the accounting profit with the profit according to the tax.

Commercial or business financial report is intended to assess the economic performance and financial condition of private sector, while the financial statements of the fiscal is intended to calculate tax. For commercial or business interests, the financial statements are prepared based on IAS, whereas for the sake of fiscal, financial statements are prepared based on tax regulations. The second difference is that the basis of preparation of the financial statements results in the computation difference of earnings (loss) of an entity.

This course will provide an understanding of the Tax Accounting and appropriate steps in fiscal reconciliation and how to optimize the company’s ability to achieve the company’s strategic goals.

Topics Covered:

1. Tax Accounting

• General Principles of Tax Accounting
• Application of Tax Accounting on general cost, depreciation, foreign exchange, and leasing
• Fiscal Financial Statements
• Financial Statements and Users

2. Fiscal Reconciliation

• Types of Fiscal Correction
• Fiscal Reconciliation Techniques
• Case study

1. R. HERJUNO WAHYU AJI

He is the Senior Manager of Tax Compliance and Litigation Services at DDTC. He is responsible for Tax Advisory and Compliance Services for multinational companies including those engaged in automotive industry, mining and poultry feed industry. He is also responsible for Tax Dispute and Litigation Strategies. Prior to joining DDTC, he was an Account Representative at DGT.

He received his Master’s degree in Accounting from the University of Indonesia.

He has completed certificate B of Indonesian Tax Consultant Examination and has been licensed to practice as registered tax consultant. In 2010, he attended a course on “Statement of Financial Accounting Standard No. 50 and 55”, held by DGT (2010). In 2013, he attended a course on “International Taxation of Oil and Gas and other Mining Activities”, held by IBFD, Singapore. In June 2014, he attended GREIT Lisbon Summer Course “Tax Good Governance and The BEPS Action Plan”, held by IDEFF, Portugal. In 2015, he attended “International Tax Aspects of Mergers, Acquisitions and Corporate Finance”, held by IBFD, Amsterdam.

He is also frequently involved as a trainer, lecturer or speaker in several tax training and seminars held by private institutions, government institutions, and universities including Petra University, Trisakti University, Kalbe Group, and others.

2. ANISA NURPRATIWI

She is the Specialist of Tax Compliance & Litigation Services at DDTC. She has been involved in various project such as, tax compliance, tax advisory, tax audit and dispute resolution procedures, including tax objection and tax litigation (appeal) in the tax court for a  several companies. She has also been fulfill a Corporate Income Tax Return (CITR) for various industries and a preparation Individual Income Tax Return (IITR) for an individual taxpayers.

She received her Bachelor’s Degree in Taxation from Brawijaya University.

 In 2015, she attended a regular course on "Transfer Pricing" and a seminar on “OECD/G-20 BEPS Project: Outcomes and Implications” held by DDTC. She holds license to practice as a tax attorney by the Tax Court.

Early Bird Discount:

15% discount will be given if the fee has been paid at least 20 days before the starting date of the training.

Member Discount 20%:
All participants of DDTC Academy will get “Kartu Peserta Training”. Get 20% discount to subscribe to the next training programs and valid until December 2017. (for only 3 (three) more training programs).

Special Offer:
Training Series Program, we offer special price for participants that enroll in all topics in the same series (bundling price).

OUR EXCELLENCE:

• Teachers  who are  multitalented  professional and experienced in handling tax disputes which are supported by a dedicated tax research team
• Teaching materials are developed based on theory and empirical experience and in accordance with the latest developments (up to date)
• The teaching curriculum structure is based on standards offered by leading educational institutions with comparative and multidisciplinary approaches
• Have  an  extensive  network  with  various tax stakeholders in Indonesia

 OUR FACILITIES:

• The best and most comprehensive professional training facilities (theater classes, free Wi-Fi, modern facility, moot court simulation room)
• Library  access  of  more  than  2000 taxation books and journals
• Exclusive training kit (goodie bag, notepad, pen)
• Obtain ‘Kartu Peserta Training’ that can be used as a discount card to attend re-training and purchasing of DDTC publications
• Obtain “Certificate” and “CD Material” including all materials
• Meal for lunch and Coffee break are provided

For more information regarding administrative policies, or for further assistance, please contact:

Eny Marliana
Mobile: +628158980228
Email: [email protected]

Ana Lailatul
Mobile: +6282114239142
Email: [email protected]