BREVET AB - Materi ke - 1 : Ketentuan Umum & Tatacara Perpajakan #Bagian 1 #brevet #pelatihan

AB Brevet Generally, a tax brevet is a tax course or training program with several different levels. This tax training or course can be conducted with or without the use of tax software. Before taking a course, there are several types of brevet levels you should be aware of. Each level covers different topics. Types of Brevet Levels There are three types of brevet courses: Brevet A, Brevet B, and Brevet C. Brevet A Brevet A is a training level that covers personal income tax. This level will teach participants about general provisions or tax procedures, land and building tax (PBB), land and building acquisition tax (BPHTB), stamp duty, and personal income tax (PPh 21). Brevet B Brevet B is a course level that covers basic to intermediate taxation. Participants will learn about corporate/corporate tax regulations, covering the withholding and collection of Income Tax Articles 21, 15, 23, 25, 26, Article 4 paragraph 2, and so on, Value Added Tax (VAT), Luxury Goods Sales Tax (PPBM), Tax Accounting, tax audits and investigations, Corporate Income Tax (PPh), and the filing of VAT and electronic PPh returns. The material covered in Brevet A is also taught at this level, such as Land and Building Tax (PBB), Taxable Goods Tax Collection (BPTHB), general tax provisions and procedures, and general PPh. Therefore, some brevet course providers often combine these two levels into one class called Brevet AB because the material covered in both classes is interconnected, making it more efficient. Brevet C Brevet C is a training level covering intermediate to advanced taxation. This class covers personal and corporate income tax, international tax, international bank tax, tax accounting, and tax planning. Generally, Brevet C is the highest level in this training class. Therefore, most providers require participants to pass Brevet A and B before taking Brevet C. Some providers give course participants the option to proceed directly to Brevet C. However, participants who wish to proceed directly to this highest level of brevet usually already have some tax knowledge from their education. Now, I will explain the material that will be covered in the Brevet AB training outlined above. Let's learn together to gain a deeper understanding of taxation. The following is the Brevet AB material that I will cover: Brevet A 1. General provisions or tax procedures (KUP) 2. Land and building tax (PBB) 3. Land and building acquisition tax (BPHTB) 4. Stamp duty 5. Personal income tax (PPh 21). Brevet B 1. Income Tax Article 21 2. Article 22 3. Article 23 4. Article 25 5. Article 4 paragraph 2 6. Value Added Tax (VAT) 7. Luxury Goods Sales Tax (PPBM) 8. Tax Accounting 9. Tax Audits and Investigations 10. Corporate Income Tax (PPh) and electronic VAT and PPh SPT filing. I will upload a step-by-step video here, so stay tuned to this channel. I hope this is helpful. And don't forget to correct me if there are any errors or inaccuracies in this presentation; after all, I am human and make mistakes, hehe. DISCLAIMER (Read this Channel Description) #brevet #taxtraining #onlinetax