AK24_06 Personal Income Tax Laboratory

The Personal Income Tax Laboratory textbook is one of the compulsory courses in the Tax Accounting Study Program. The purpose of this textbook is to help users, in this case students, to better understand personal income tax through a case approach for personal income tax. This textbook is a complementary book for the Personal Income Tax course which is a theory course. Where the textbook is also a revision of the previous textbook material, due to changes in tax regulations with the issuance of Law No. 7 of 2021, concerning the Harmonization of Tax Regulations, one of which regulates the Income Tax cluster, so it is deemed necessary to create teaching materials as a new textbook that is in accordance with the current tax regulations. In the end, users of this textbook can find out how to calculate, deposit and report personal income tax payable as a personal tax mechanism, by being able to make an Annual Personal Tax Return report in accordance with applicable tax laws and regulations. The end of the creation of this textbook is expected that users or users can be assisted by this textbook through the practice of filling out the Annual Tax Return for Individuals using the application issued by the Directorate General of Taxes
To achieve the above, this textbook will explain the supporting theory, accompanied by case studies in practice until the practice of making an Individual Tax Return which is the final result of the Personal Income Tax Laboratory material itself which of course is in accordance with the applicable Tax Laws and Regulations. Of course, accompanied by working papers as a laboratory learning medium as a media/tool ​​for student practice.
.

Keywords: Income Tax, Individuals, Annual Tax Return, Laws, Tax Regulations