Maritime Tax 101 is a two-day practical workshop designed to provide a structured understanding of Indonesia's maritime tax environment and its unique challenges. The workshop explores how maritime tax rules are applied in practice, with a focus on recurring issues, compliance risks, and cost-efficient approaches commonly encountered in maritime and shipping-related activities. Led by an experienced tax practitioner, the sessions emphasize real-world perspectives, regulatory insight, and practical judgment, helping participants build a solid foundation in maritime taxation and align day-to-day operations with defensible and efficient compliance practices.
 

Agenda

DAY 1
Maritime Taxation: Practical Frameworks and Shared Understanding

Session 1 | Maritime Taxation Basics: The Big Picture

• Overview of the Indonesian maritime tax landscape and its recent evolution
• Mapping of key taxes commonly encountered in maritime activities
• General observations on how compliance practices have developed over time
• Interactive Discussion

Session 2 | Key Issues in Maritime Taxation Practice

• Final vs Non-Final Income Tax
• Withholding tax treatment across common chartering models
• VAT treatment of international shipping-related transactions
• Overseas dry-docking and foreign shipowner agency
• Permanent Establishment vs Representative Office
• Reimbursement vs expense
• Ship vs Floating Storage and Processing Facility: definitional boundaries
• Interactive Discussion

Session 3 | Tax Base, Recognition, and Supporting Documentation

• Core concepts of tax base in maritime transactions
• Recognition timing and key definitional terms in practice
• Role of documentation in explaining business substance
• Common areas where documentation mistakes can be costly
• Interactive Discussion

DAY 2
Compliance Readiness and Practical Alignment

Session 4 | Understanding Tax Oversight and Audit Processes

• Overview of how tax oversight and audit processes generally operate
• Typical areas that should be emphasized during oversight and audit processes.
• Approaches to self-assess compliance level
• Interactive Discussion

Session 5 | Learning from Dispute Experiences

• Burden of Proof in Indonesia Tax Court
• General insight drawn from past audit and disputes
• Types of documents commonly relevant in tax dispute resolution
• Interactive Discussion

Session 6 | A Pre-Mortem Approach: Efficient Compliance Practice

• Recap of key concepts discussed throughout the workshop
• Cases Simulation
• Documentation and reporting alignment to reduce exposure to future compliance issue
• Consolidation of workshop insights into day-to-day practices

Who This Is Made For

• Entry-level tax staff beginning their roles in maritime-related industries
• Junior professionals in tax, legal, and compliance functions supporting maritime operations
• Professionals seeking a structured refresher on maritime tax fundamentals
• Staff involved in transaction documentation, reporting, and tax compliance processes
• Professionals transitioning into maritime or shipping-related tax functions

What You Will Get

• Indonesia’s maritime taxation overview; recent evolution.
• Recurring maritime tax issues in audits and disputes processes
• Tax base definition and timing of recognition, in maritime transactions
• Self-assessing compliance level to reduce compliance cost
• Regulatory review, audit processes, and dispute perspectives
• Documentation and reporting alignment to reduce exposure to future compliance issue