12 Sep 2023

Inviting 2 Speakers, Accounting Partnership Development Team Holds Workshop on Tax Brevet A and B Activities

The Accounting Partnership Development Team, Accounting Study Program, Faculty of Economics and Business (FEB), Universitas Sebelas Maret (UNS), held an Activity Material Workshop on Tax Brevet A and B on Friday, August 25, 2023. The agenda was conducted in a hybrid manner at the Teleconference Room, Soedarah Soepono Building, and through a Zoom cloud meeting.

The event presented two speakers, Warsito S.E., M.Si from the West Java DGT Regional Office, and Mukh. Nurkholis, Ak., BKP-C., CA. MNCo Tax Consultant.

Dr. Setianingtyas Honggowati, MM, Ak., Chairman of the Accounting Study Program Partnership Development stated in her remarks, that the current technology is developing faster, which does not rule out the possibility of intersecting with the economic sector. Therefore, the purpose of this event is to serve as self-development, to find out various things that are happening in the applied business sector or the working world in order to face the current development.

Dr. Setianingtyas also expressed her gratitude to the two speakers who had taken the time to enlighten the teaching staff of the Tax Brevet A and B program.

The first speaker, Warsito, in his presentation, explained that there are three tax systems in Indonesia, namely: Official Assessment System, Self Assessment System, and Withholding System. In the Self Assessment System, taxpayers are required to actively report their taxation, while the tax authorities take a passive approach.

Taxpayers are required to have an understanding of tax provisions. In this system, taxpayers have four obligations (4M), namely: registering, calculating, depositing/paying, and reporting.

The Directorate General of Taxes (DGT) authorizes taxpayers to properly implement the 4M in accordance with the KUP Law. However, due to concerns from taxpayers regarding errors in the calculation process, taxpayers prefer to use the tax consultants service.

Meanwhile, Nurkholis explained that taxation knowledge is not general knowledge, taxation is a practical skill. “Studying tax is the same as accounting, the same as studying silat, the same as learning to dance. Taxation must be practiced repeatedly,” he stressed.

Furthermore, Nurkholis evaluated the constraints of Tax Brevet and almost all the training anywhere, namely the limited time. Then the lack of motivation to learn from Brevet participants. And also modules that have not been updated, thus, it can lead to bias in the taxation application.

Brevet instructors at the beginning of the program must often motivate participants to really take training seriously and not just as the formalities of getting a certificate, thus, participants can really master the material.