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Tujuan Pembelajaran

Ilustrasi tujuan pembelajaran

In the world as we live now, paying tax is an inevitable consequence for every person, or in this case, taxpayer. Taxpayers are obliged to pay diverse kinds of taxes, the yield of which will be utilized for financing public services and infrastructures performed and prepared by the Government. This course will firstly elaborate on the fundamentals of taxation, such as the definitions, elements, characteristics, and functions of tax. The course continues by elaborating each type of taxes that are imposed in Indonesia. The course will also overlook on the procedural law of taxation, such as the rights and obligations of taxpayers, and the legal proceedings with which taxpayers can pursue their right to fair collection of taxes. During the delivery of the course, various rules and regulations by which the Indonesian Government imposes taxes within its jurisdiction will be mostly scrutinized, along with existing theories and concepts of taxation postulated by distinctive tax scholars. In t

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