About This Course

Welcome to the course of Ambiguity Arising from Tax Audit Practices in Indonesia (Tax Audit). This course is inspired by empirical experiences when taxpayers interacted with tax auditors in Indonesia. I am very excited for you to join this course and look forward to your participation in this learning community. This Tax Audit Course is a program MOOCs C-Hub which openly for  public. Therefore, please join this course with free of charge.  

There are 5 sections will be presented in this courses, each section consist of 3 till 4 subsections with total subsection 18. Every one subsection duration will be 90 minutes for its accomplishement including quizzes. Thus, to accomplish all subsections will take approximately 18 x 90 minutes.

If you are student with curiousty in the tax audit, or you are an investor who are planning to invest in Indonesia? Please join this courses to obtain a comprehensive issue of the Ambiguity Arising from Tax Audit Practices in Indonesia. This course is very suitable for bachelor student of fiscal administrasion.  

This course will be presented with 5 interesting sections:

1. Tax System in Indonesia: 
   • The Urgency of Tax
   • Tax Bases: Income = Consumption + Net Wealth
   • Tax Assessment System: Self-Assessment, Withholding System, and Official Assessment
2. Tax Compliance from the Tax Authority’s Perspective;
   • Different Objectives, Different Strategies 
   • Tax Compliance Strategy with Slippery Slope Model (SSM)
   • Compliance Risk Management
   • Risk-based Tax Audit and Data Matching Concept
3. Tax Compliance from Taxpayers’ Perspectives;
   • Tax Risk Management: Tax Planning, Tax Avoidance, and Tax Evasion 
   • Tax Management before Tax Audit
   • Tax Management during Tax Audit
   • Tax Management after Tax Audit
4. Tax Disputes Arising from Tax Audit
   • Legal Interpretations as the Source of Tax Disputes
   • Agreement/contract Laws vs. Tax Laws
   • Ambiguity from Interpreting Agreements that Underlie Transactions as Tax Objects
   • Ambiguity from Interpreting Tax Rules Applied to Transactions
5. Investing in Indonesia around The Ambiguity of Tax Audit Practices:  Is it Worth?
   • Tax Ambiguity and Tax Complexity Increase Honest Perplexity and Creative Compliance
   • Investors’ Position between Honest Perplexity and Creative Compliance
   • Prepare Your Transaction Scheme to Mitigate Potential Tax Risks

After accomplishement all materials in this course, hopefully students will be able to: 

• Understand the principal of tax audit 
• The source of tax dispute in Indonesia derive from tax regulations 
• Most sources of tax disputes from central and local taxes   

The language used during this course presentation is in English.  This course will be fully using asinkronus method by Student Center Active Learning (SCAL) with Self Paced mode. Several question will formed of questions presented in quizzes and case study exercises or assignment will be presented to help participants deepen their understanding of the material.  

To accomplish this course, the student have to pay attention on  learning video and conduct all quizzes in every subtopic. You also can propose a question in discussion forum.