USKP Tingkat A study plan

Map every KUP article number to its practical function (registration, payment, filing, assessment, collection, appeal) on a one-page index you build yourself

Distinguish the rights and obligations of taxpayers versus the powers of DJP by classifying 20 short scenarios into the correct category

Sequence the procedural timeline from SPHP through SKP, objection, and appeal, noting the statutory deadline attached to each step

Compute the administrative sanction for late payment and late filing using three worked numeric examples, including the interest rate formula based on the reference rate plus an uplift divided by twelve

Identify which KUP provisions changed under the harmonized tax law and state the effective date for each change

Practice drafting the core tax return forms for a simulated individual and a simulated corporate taxpayer, entering figures in the correct rows

Reconcile a commercial profit-and-loss statement to taxable income by adjusting for non-deductible expenses and non-taxable income

Apply the fiscal reconciliation rules for depreciation, entertainment, and provisions, and record each adjustment with its legal basis

Explain the difference between bookkeeping obligations for individuals and corporations under the KUP and income tax law provisions

Build a checklist that verifies completeness of a return before submission, covering attachments, signatures, and payment evidence

Compute progressive individual income tax for three profiles with different marital and dependent statuses, applying the PTKP thresholds correctly

Calculate taxable income for an employee who also earns freelance income, and determine whether final or non-final treatment applies to each stream

Apply the rules for deductible pension contributions, zakat, and other permitted deductions in a worked case

Determine when an individual must register for VAT purposes and describe the obligations that follow

Analyze three capital-gain or asset-sale scenarios and classify the income as final or non-final with the correct rate

Compute corporate taxable income from a trial balance, applying gross-up, deduction limits, and the fiscal loss carry-forward rules

Apply the reduced corporate rate for eligible small and medium enterprises and compare the outcome with the standard rate in a worked example

Calculate withholding obligations on dividends, interest, royalties, and services, and distinguish the obligor in each case

Determine the tax treatment of a business restructuring step, including asset revaluation and the transfer of tax losses

Prepare the calculation of installment payments and reconcile them against the final corporate liability

Classify ten transactions as taxable, exempt, or outside the scope of VAT, citing the underlying criterion for each

Compute output VAT, input VAT, and the payable or overpayment position for a trader and for a service provider across one tax period

Apply the rules for input VAT that cannot be credited, including mixed-use purchases, and quantify the non-creditable portion

Determine when a sale of luxury goods triggers the luxury-goods sales tax and compute the applicable rate on three examples

Explain the mechanism for crediting input VAT on imports and the documentation required to support it

Compute land and building tax for three property profiles, applying the sales-value determination, the non-taxable threshold, and the applicable rate

Calculate the duty on acquisition of land and building rights for a sale, an inheritance, and a grant, noting which acquisitions are exempt

Determine the stamp duty payable on five document types and identify which documents fall outside the scope

Distinguish central from regional taxes and list the collection authority and rate basis for each regional tax you list

Resolve two multi-tax scenarios where property tax, acquisition duty, and stamp duty interact on the same transaction

Apply the treaty tie-breaker rules to determine residence for a person with dual residence status in a worked case

Classify five income streams under the treaty article that governs them and identify the applicable withholding rate

Analyze a permanent establishment scenario and determine whether a PE exists and what profit is attributable to it

Describe the corrected mechanisms for eliminating double taxation, including the credit method and the exemption method, and select the correct one for two cases

Explain the purpose and mechanics of transfer pricing documentation and the arm's-length principle in a written summary

Summarize the ethical obligations of a tax professional, including confidentiality, competence, and handling conflicts of interest, in a written code-of-conduct note

Identify the most recent legislative changes affecting the KUP, income tax, and VAT, and state the effective date and practical impact of each

Complete a timed 60-question mock exam across all nine domains and record the score per domain

Analyze every mock-exam error, classify it as knowledge gap or careless error, and write a corrective note for each

Build a final-week revision sheet limited to the three weakest domains identified by the mock exam