| dc.description.abstract | This course is designed to provide knowledge on tax rulings and legislations with special reference to Indonesia. It covers issues on history and role of tax in the development, introduction to tax law (definition of tax, elements/ characteristics inherent in the tax, definition of retribution, tax philosophy, tax function, definition of tax law, status of tax law, relationship tax law with other legal courses, tax & zakat); theories of tax collection; types of tax in Indonesia; tax rates; tax debt; tax billing; double/multiple taxation; tax disputes settlement. This course will also expose the similarities and differences between tax obligation and zakat obligation. | en_US |
