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)

1. Dr. Heru Tjaraka, SE, MSi, BKP, AK, CA
2. Dra. Mienati Somya, MSi, BKP, AK, CA
3. Drs, Mudjiaman Hardjowarsito, MM
4. 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

1. Legal basis governing the imposition of PPh
2. Tax subjects and objects and their exceptions
3. Tax rates and how they are calculated
4. Individual and Corporate Taxpayer Compliance
5. Extensification and intensification of taxation policies on PPh WP Individuals and Bafan
6. Legal basis governing the imposition of withholding/collecting income tax
7. Tax subjects and objects and their exceptions
8. Tax rates, nature of income tax collection / withholding and how to calculate it
9. Taxpayer Compliance withholding/collection of PPh
10. Extensification and intensification of taxation policies on withholding/collecting income tax
11. The legal basis governing the policy of tax facilities/incentives in the PPH sector
12. Types of tax facilities / incentives in the field of income tax
13. Implementation of tax facilities/incentives in the field of PPh
14. The impact of the tax facility policy in the field of income tax on tax sector revenues in the APBN
15. Evaluation of the policy on tax facilities/tax incentives in the field of Income Tax
16. Legal basis governing reinventing policy and tax amnesty
17. Implementation of reinventing policy and tax amnesty
18. The impact of reinventing policy and tax amnesty on revenue from the tax sector in APBN
19. Evaluation of reinventing policy and tax amnesty
20. Legal basis governing the Special Relationship
21. Definition of a special relationship
22. Cases of Individual Taxpayers in a Special Relationship
23. Case of Corporate Taxpayer in a Special Relationship
24. Evaluation of the imposition of PPh in a Special Relationship
25. The legal basis governing income tax on cross border transfer pricing
26. Definition of transfer pricing
27. Methods in transfer pricing
28. The case of cross-border transfer pricing
29. Evaluation of PPh policy on cross border transfer pricing transactions
30. Current issues in the field of income tax
31. Research proposal in PPh

Recommended or required

reading and other learning resources/tools

1. UU Nomor 36 tahun 2008 tentang Pajak Penghasilan (B1) 
2. R. Mansury, 1996, Pajak Penghasilan Lanjutan, Cetakan Pertama, IND-HILL-Co., Jakarta (B2)
3. Untung Sukardji, 2008, Pajak Pertambahan Nilai, edisi kefua, BPFE UI, Jakarta (B4)
4. Dr. Gunadi, MSc, Ak, 1994, Transfer Pricing suatu tinjauan Akuntansi, Manajemen dan Pajak, PT Bina Rena Pariwara, Jakarta (B4)
5. Aturan pelaksanaan bidang PPh serta PPN dan PPnBM PPh yang terkait (AP)

Planned learning activities and teaching methods

1. Lectures
2. Discussion
3. Individual assignments

Language of instruction

Bahasa Indonesia

Assessment methods and criteria

Midterms 40%, Finals 60%