Neni Susilawati, S.Sos., M.A.
(neni.susilawati31@ui.ac.id)

Hello, Good People!

Welcome to the Personal Income Tax (PIT) class. We are delighted to have you here and look forward to your participation in the learning community. This PIT class is a Non-Credit MOOCs program that is open to the public. Hence, enrolling in this course is free.

There are 4 of 14 topics are presented in this course. This is a 3 credits class which means each session will need 150 minutes (3 x 50 minutes) for completion. Therefore, to complete 4 sessions you will need 4 x 150 minutes approximately. 

Do you wish to learn the basics 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 Income Tax, particularly Personal Income Tax, based on scientific notions. Therefore, this course is suitable for undergraduate student (Bachelor Degree).

This class consists of 4 topics, namely:
1. System, Principles, and Methods in Collecting Personal Income Tax
2. Subject of Personal Income Tax
3. Objects of Personal Income Tax
4. Personal Exemption

Upon completion of this PIT course, you should be able to:

1. Understand the system, principles, and method of collecting personal income taxes. 
2. Divide income tax subjects into three categories: domestic tax subjects, foreign tax subjects, and non-tax subjects. 
3. Identifying and classifying Income Tax Objects, Final Income Tax Objects, and Non-Income Tax Objects 
4. Understand the rationale for granting a personal exemption (PE), determine the PE status, and compute the PE amount.

The language of instruction is English. The whole asynchronous learning process will be conducted utilizing the Student Center Active Learning (SCAL) technique with Self-Paced mode. A range of practice questions and case studies per subject are used to go further into the material.

To complete the course, you should watch the learning videos and take the pop quizzes on them. Read the hands-out materials, complete the formative assessments, and Open a prepared discussion thread to discuss instructional materials with fellow students in class. You can also post your queries in the forum.

It is expected that after completing the material and assessment in this non-credit program, participants will have gained basic knowledge that will pique their interest in exploring further topics of Personal Income Tax. This brief lesson 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 via live chat at idols.ui.ac.id during business hours Monday through Friday, 08.30–17.00 WIB.

Skill Level: Beginner