Practical Course Taxation of Business and Investment Activity

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

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, PT Jasa Marga (Persero) Tbk, Kalbe Group, and others.

• 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

All training programs in DDTC Academy will be presented not only in Bahasa Indonesia but also in English depending on needs and the training will be held in DDTC Academy:

Menara Satu Sentra Kelapa Gading
5th Floor, Unit #0501  
Jl. Bulevar Kelapa Gading LA3 No. 1
Jakarta Utara 14240, Indonesia
P: +622129385758
F: +622129385759

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]