This course discusses the study and analysis of the convergence of tax standards and tax law, fiscal and commercial financial reports, financial position reports, income tax accounting and implementation of personal and corporate PPh article 21, Implementation of PP46 2013, Classification of costs and compensation for losses, Fiscal reconciliation, Accounting for Value Added Tax (VAT) and Sales Tax on Luxury Goods (PPnBM). Learning is carried out by applying lecture, discussion and assignment methods.