DDTC Academy has held an exclusive seminar titled 'Corporate Income Tax Return Preparation Strategy 2026' on Tuesday, September 22, 2026, from 09.30-15.30 WIB at Menara DDTC. The seminar featured two experienced professionals from DDTC Consulting, namely Senior Manager Erika, S.E., BKP., and Specialist Bobby Aldi Anggara, S.Tr.Keu., BKP.
The discussions in this seminar covered various crucial aspects in preparing Annual Corporate Income Tax Returns, from accurate tax calculation to reporting administration aspects. The opening session discussed the process of income identification, including income that is subject to tax and income excluded from tax objects in accordance with applicable regulations.
Subsequently, the material was directed towards the treatment of costs recorded in financial statements, covering deductible expenses from gross income as well as expenses that cannot be recognized as deductions in fiscal calculations (non-deductible expenses). The presenters also reviewed the concept of 3M costs (to earn, collect, and maintain income) as well as various types of expenditures with special treatment in commercial and fiscal calculations.
The differences in treatment of income and expenses were then linked to fiscal reconciliation, which is needed to adjust commercial profit or loss based on tax regulations until taxable income is obtained. Participants were also guided to understand tax credit calculations and fiscal loss compensation.
Administrative aspects also became a highlight, particularly related to the submission of Annual Corporate Income Tax Returns in the coretax era in accordance with the provisions of PER-11/PJ/2025. The seminar emphasized that preparation of Annual Corporate Income Tax Returns requires attention to both substance and administrative aspects simultaneously.
As a continuation of the tax education program, DDTC Academy will hold an exclusive seminar titled 'Transfer Pricing Aspects in the Fast-Moving Consumer Goods (FMCG) Industry' on Wednesday, September 30, 2026, at Menara DDTC. This seminar will feature Manager DDTC Consulting Verawaty, S.E., BKP., ADIT, and Senior Specialist Andini Soraya, S.I.A., BKP., who will discuss the complexity of transfer pricing in the FMCG industry value chain, from procurement, production, distribution, to marketing, as well as the application of the arm's length principle.
DDTC Academy also provides personalised training programs for companies that need tax training with topics, times, and places tailored to specific needs. This program is designed to produce more precise outputs in managing and anticipating tax challenges.
