Taxation (Seminar) Course unit title Taxation (Seminar) Course unit code PJK614 Type of course unit (compulsory, optional) Compulsory Level of course unit (according to EQF: first cycle Bachelor, second cycle Master) Second Cycle Master Year of study when the course unit is delivered (if applicable) 2021–2022 Semester/trimester when the course unit is delivered 3rd semester Number of ECTS credits allocated 4,8 ECTS Name of lecturer(s) Dr. Heru Tjaraka, SE, MSi, BKP, AK, CA Dra. Mienati Somya, MSi, BKP, AK, CA Drs, Mudjiaman Hardjowarsito, MM Drs.Ec. Sudibjo, MM Learning outcomes of the course unit This course provides knowledge to students about the policy of imposing Income Tax (PPh) as well as Value Added Tax (PPN) and Sales Tax on Luxury Goods (PPnBM) in general. Income Tax and Value Added Tax and Sales Tax on Luxury Goods are material tax laws that discuss tax subjects, tax objects, and tax rates and how to calculate them, in accordance with the provisions of the applicable tax laws. Mode of delivery (face-to-face, distance learning) Face-To-Face and Distance Learning (using AULA UNAIR) Prerequisites and co-requisites (if applicable) Course content Legal basis governing the imposition of PPh Tax subjects and objects and their exceptions Tax rates and how they are calculated Individual and Corporate Taxpayer Compliance Extensification and intensification of taxation policies on PPh WP Individuals and Bafan Legal basis governing the imposition of withholding/collecting income tax Tax subjects and objects and their exceptions Tax rates, nature of income tax collection / withholding and how to calculate it Taxpayer Compliance withholding/collection of PPh Extensification and intensification of taxation policies on withholding/collecting income tax The legal basis governing the policy of tax facilities/incentives in the PPH sector Types of tax facilities / incentives in the field of income tax Implementation of tax facilities/incentives in the field of PPh The impact of the tax facility policy in the field of income tax on tax sector revenues in the APBN Evaluation of the policy on tax facilities/tax incentives in the field of Income Tax Legal basis governing reinventing policy and tax amnesty Implementation of reinventing policy and tax amnesty The impact of reinventing policy and tax amnesty on revenue from the tax sector in APBN Evaluation of reinventing policy and tax amnesty Legal basis governing the Special Relationship Definition of a special relationship Cases of Individual Taxpayers in a Special Relationship Case of Corporate Taxpayer in a Special Relationship Evaluation of the imposition of PPh in a Special Relationship The legal basis governing income tax on cross border transfer pricing Definition of transfer pricing Methods in transfer pricing The case of cross-border transfer pricing Evaluation of PPh policy on cross border transfer pricing transactions Current issues in the field of income tax Research proposal in PPh Recommended or required reading and other learning resources/tools UU Nomor 36 tahun 2008 tentang Pajak Penghasilan (B1) R. Mansury, 1996, Pajak Penghasilan Lanjutan, Cetakan Pertama, IND-HILL-Co., Jakarta (B2) Untung Sukardji, 2008, Pajak Pertambahan Nilai, edisi kefua, BPFE UI, Jakarta (B4) Dr. Gunadi, MSc, Ak, 1994, Transfer Pricing suatu tinjauan Akuntansi, Manajemen dan Pajak, PT Bina Rena Pariwara, Jakarta (B4) Aturan pelaksanaan bidang PPh serta PPN dan PPnBM PPh yang terkait (AP) Planned learning activities and teaching methods Lectures Discussion Individual assignments Language of instruction Bahasa Indonesia Assessment methods and criteria Midterms 40%, Finals 60%
Transfer Pricing Course unit title Transfer Pricing Course unit code AKP604 Type of course unit (compulsory, optional) Optional Level of course unit (according to EQF: first cycle Bachelor, second cycle Master) Second Cycle Master Year of study when the course unit is delivered (if applicable) 2021–2022 Semester/trimester when the course unit is delivered 3rd semester Number of ECTS credits allocated 4,8 ECTS Name of lecturer(s) Dr. Elia Mustikasari, M.Si, CA, CMA, BKP, BAK, Ak. Wan Juli, SE, MBA, CPA, BKP, Ak. Learning outcomes of the course unit Students are able to explain the basic concept of arm's length in Transfer Pricing Students are able to apply how to set the price Students are able to apply how to test the price Students are able to prepare the necessary documentation in the Transfer Pricing Mode of delivery (face-to-face, distance learning) Face-To-Face and Distance Learning (using AULA UNAIR) Prerequisites and co-requisites (if applicable) - Course content Preliminary: Transfer Pricing in Tax perspective The behavior of multinational companies in Transfer Pricing Rules of law on Transfer Pricing, both national and international Basic concepts: Definition of Transfer Pricing Principles of National and International Tax Law Arm's Length Principle Functional Analysis: Function Analysis Asset Analysis Risk Analysis Comparability Analysis Comparable & reliable comparable Comparability analysis steps Comparable factors Selecting Comparator: Internal and External Comparison Guide to Choosing the Right Comparator Transfer Pricing Analysis Method: The history of Transfer Pricing method and aspects of method selection Traditional Transaction Methods Transactional Profit Methods Arm's Length Measurement Issues: Problems in Comparability Adjustment Aggregation Approach and Financial Statement Segmentation Segregation: Segregation Aggregation Profit Level Indicator Fairness Range Recommended or required reading and other learning resources/tools Darussalam, Danny Septriadi dan B. Bawono Kristiaji (Editors), Edisi Revisi 2017, Transfer Pricing: Ide, Strategi, dan Panduan Praktis dalam Perspektif Pajak Internasional, Danny Darussalam Tax Centre. OECD Guidelines 2017. Laws and Regulations that apply in Indonesia. Planned learning activities and teaching methods Lectures Discussion Individual assignments Language of instruction Bahasa Indonesia Assessment methods and criteria Midterms 40%, Finals 60%