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%