Day 1 - Maritime Sector Taxation: Foundations, Challenges, & Risks

Session 1 | Why Maritime Taxation Requires Precision

• Overview of Indonesia’s maritime tax landscape

• General overview of tax disputes in the shipping business

• How small misinterpretations escalate into major financial burdens: an introduction

Session 2 | Understanding Idiosyncratic Tax Challenges in the Maritime Sector

• Key tax types imposed on maritime activities

• Gross-based taxes: opportunities, pitfalls, and correction exposure

• Mixed tax genre: Final vs Non-Final Income Tax, Exempt vs Imposed VAT, Domestic vs International Tax, and Local vs Central Tax

• Interaction between central and local tax regimes

• Multitransaction scenarios in a single voyage

• Bookkeeping challenges arising from mixed tax treatment

• How tax basis definitions impact liabilities

• Case study review (from actual audit and dispute outcomes)
  
  

Session 3 | Getting Deeper into Transaction Mapping for Every Voyage

• A full walkthrough of transactions commonly taxed in maritime operations:

• Freight, towage, pilotage, mooring, stevedoring

• Bunkering, overseas repairs, ship charter structures

• Distinguishing taxable vs non-taxable components

• Why calculation and identification errors often occur at the documentation stage

Session 4 | A Closer Look at Cross-Border Transactions & Taxation

• VAT and Income Tax rules for international shipping

• Treatment of foreign shipowners and non-resident charterers

• Overseas bunkering, dry-docking, and repair services

• Documentary evidence required for cross-border tax positions

Session 5 | Deep Analysis of Gross-Based Tax Regimes to Minimize Disputes

• Correct application of tax bases for VAT, Income Tax (PPh 21/22/23/26), Hotel Tax, and Heavy Equipment Tax

• Identifying mismatches in tax basis definitions between commercial and tax perspectives

• How incorrect transaction identification creates exposure

• Methods to prepare internal controls for gross-based regimes

Day 2 - Data Analytics, Compliance Strategies & Cost-Efficient Tax Design In The Maritime Sector

Session 6 | Tax Compliance Level Reflection Using Publicly Accessible Data

• How publicly accessible and third-party data might reflect tax compliance:

• AIS (Automatic Identification System)

• IHS Markit vessel registry data (flag, GT, operator, owner)

• Cross-checks with listed-company disclosures

• Indicators that may signal potential tax compliance issues

Session 7 | Insight into Tax Oversight Processes for Improved Compliance

• Understanding how inconsistencies are detected

• Overview of commonly used datasets and methods to reflect compliance

• Benchmarking against industry norms to gauge current compliance levels

• Typical patterns observed in tax audit and dispute outcomes and how they can help improve compliance

• Governance structures that minimize penalties and disputes

Session 8 | Practical Compliance Strategies & Cost Optimization

• Designing tax documentation and bookkeeping for gross-based regimes

• Cost-saving mechanisms in maritime tax design

• Avoiding repeat audit issues through standardized processes

Session 9 | Final Integration: Building a Maritime Tax Intelligence Framework

• Framework for continuous monitoring

• Incorporating dispute learnings into SOPs

• Tools and datasets to integrate into daily operations

• Tax managers and officers in shipping/maritime companies

• Finance directors and CFOs in the maritime sector

• In-house legal counsel handling maritime tax disputes

• Tax consultants and advisors serving maritime clients

• Compliance officers in port and logistics companies

• Accountants managing shipping company books

• Business owners/executives in shipping, freight forwarding, and maritime services