Payroll Tax in Indonesia

Universitas_Indonesia

Enrollment is Closed

Hello, Good Learners!

Welcome to the Payroll Tax in Indonesia (PTI) class. We are delighted to have you here and look forward to your contributions to the learning community in this session. Before beginning, you need to be well informed about the following course description.

This Payroll Tax class is a Credit MOOCs program that is open to the public. The process of learning will be conducted utilizing the Student Center Active Learning (SCAL) technique with Self-Paced mode. The language of instruction is English. This course is a component of the intermediate taxation course series on withholding income tax. Taxation course is part of the business management science tree within the applied science family, which includes a branch of tax administration science. There is no special technology or software used in the learning process of this course.

There are 6 main topics are presented in this course. The students will be able to complete all of the topics in 6 weeks at most. Each lesson can be completed in only two hours study. Therefore, for 6 lessons you will only need at least 12 hours for study completion.

Do you wish to learn the intermediate level of taxation but still consider yourself a beginner? Taking this course is essential if you want to learn about the fundamentals of income taxation and how the system is administered. You will also be able to examine policies in Withholding Income Tax, particularly Employment Income Tax, based on scientific notions.

Upon completion of this Payroll Tax course, as the learning outcomes you should be able to: 1. Comprehend the concept of income tax withholding on employee income. Explain the basic principles and legal framework governing payroll tax withholding in Indonesia. 2. Calculate Payroll Tax for Permanent Employees. Accurately calculate payroll tax for permanent employees, considering applicable tax brackets, allowance, and deductions. 3. Calculate Payroll Tax for Non-Permanent Employees and nOn-Employee Individuals. Apply the correct payroll tax calculations for non-permanent employees and non employee individuals, including freelancers and independent contractors. 4. Calculate Payroll Tax for Event Participants, Pension Beneficiaries, and Old Age Security. Perform payroll tax calculations for individuals receiving fee from events participations, pensions, and retirement-related benefits. 5. Calculate Payroll Tax for Recipients of Severance Pay, Former Employees, and Foreign Taxpayers. Understand and apply payroll tax rules for severance pay recipients, former employees, and non-residents taxpayers. 6. Execute the Payment and Reporting of Payroll Tax. Confidently complete payroll tax payment and reporting processes in compliance with Indonesian tax regulations.

It is anticipated that the students have taken an introductory taxation course or material as a prerequisite in order to fully comprehend the content in this session.

In light of the aforementioned 6 learning objectives, the primary benefit that learners will experience from this course is a thorough comprehension of the nature of payroll tax withholding for various employee categories. This understanding will enable the learners to appropriately apply tax regulations to the practice of withholding employee taxes in business or agencies acting as employers.

Start with the Pre-Test to determine your starting point level before completing the course. As soon as the first lesson begins, complete the attendance quiz, view the instructional videos and take the pop quizzes on them, read the assigned materials, finish the formative assessments, join the class discussion thread to debate the lesson's content with other students, and then read the summary and mind map. For the second until sixth lessons, repeat the process. In the forum, you may also post your questions. After finishing all of the sessions, you have to take the Final Exams. But don't forget to complete the course evaluation forms first.

A range of practice questions and case studies per subject are used to go further into the material. The learners must get a minimum final score of 70 to be eligible to receive a certificate. The following are the assessment components.

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Assignment Type Name<o:p></o:p>

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Total Number of Assignments<o:p></o:p>

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Weigh of Total Grade (%)<o:p></o:p>

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Attendance Quiz <o:p></o:p>

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6

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15%<o:p></o:p>

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18

</td>

</tr>

</td>

</tr>

</td>

</tr>

</tbody>

</table>

It is expected that after completing the material and assessment in this credit program, participants will have gained basic knowledge that will pique their interest in exploring further topics of Payroll Tax in Indonesia. This course should be interesting and insightful. Your active participation as a student is crucial to the success of learning.

If you have technical issues with the MOOCs system, please report them in the Learner Help Center or contact the Helpdesk or reach me out in the community channel provided during business hours Monday through Friday.

Enjoy Your Learning and Be Happy! :)

Dr. Neni Susilawati, S.Sos., M.A., BKP, CertDA., CSRS., is a lecturer at the Department of Fiscal Administration, Faculty of Administrative Sciences, Universitas Indonesia (FIA UI), a researcher at the Tax Governance and Accountability Research Cluster (GAP) at FIA UI, and a researcher at the Tax Centre UI.

Neni graduated from Doctoral Program in Administration and Tax Policy at the Postgraduate FIA UI in January 2024. She graduated from Universitas Indonesia in 2012 with a master's degree in Administration and Tax Policy. She obtained a Bachelor's in Fiscal Administration from Universitas Indonesia in 2007.

Neni's research interests are Personal Income Tax, Withholding Taxes, Taxpayer Behavior, Tax Administration, and Tax Policy. Her scholarly contributions have appeared in prestigious national and international journals and international proceedings.

Neni is both a scholar (Certified Lecturer), a Certified Tax Consultant (BKP), Certified Data Analytics (CertDA), a Certified Public Speaker (CPS), and a Certified Sustainability Practitioner (CSRS). Neni has expertise as a freelance tax expert for individual taxpayers and private businesses. She is a member of the Indonesian Fiscal and Tax Administration Association (IFTAA), the Indonesian Tax Consultants Association (IKPI), the Association of Indonesian Dynamic System Experts (ASDI), and the Intitute of Certified Sustainability Practitioners (ICSP).

There won't be synchronous online classes during the MOOC implementation; however, if you need to get in touch with the instructor, you can do so using the email or social media links below or through the community channels that are available.

Corresponding email: neni.susilawati31@ui.ac.id Scientific profile: <a href="https://ui.academia.edu/NeniSusilawati" target="[object Object]" style="color: #1d9dd9;">https://ui.academia.edu/NeniSusilawati </a>Social media: <a href="http://www.linkedin.com/in/neni-susilawati-119608130" target="[object Object]" style="color: #1d9dd9;">linked.com/in/neni-susilawati-119608130</a>, <a href="https://www.instagram.com/nenisusilawati.ui/" target="[object Object]" style="color: #1d9dd9;">instagram.com/nenisusilawati.ui</a>

Universitas_Indonesia: Tax201 Payroll Tax in Indonesia

Payroll Tax in Indonesia

Course Summary