Course unit title

Local Taxes and Local Levies

Course unit code

AKP606

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)
  1. Dr. Heru Tjaraka, SE, MSi, BKP, AK, CA
  2. Dr. Elia Mustikasari, SE, MSi, CMA, BKP, BAP, AK, CA

Learning outcomes of the course unit
  1. Students are able to explain the general understanding of local taxes and regional levies
  2. Students are able to explain the concept of local taxes in accordance with the provisions of the applicable tax laws in Indonesia.
  3. Students are able to explain the concept of regional levies in accordance with the provisions of the applicable tax laws in Indonesia.
  4. Students are able to explain the calculation of local taxes in accordance with the provisions of the applicable tax laws
  5. Students are able to explain their rights and obligations as local taxpayers and regional levies in accordance with the provisions of the applicable tax laws.
  6. Students are able to explain the policy of extensification and intensification of local taxes and regional levies.

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 regional taxes and regional levies
  2. General understanding of local taxes and levies
  3. Types of local taxes and levies
  4. Legal basis governing PKB and BBN KB
  5. Subjects and Objects of PKB and BBNKB
  6. Tariffs and calculation methods for PKB and BBN KB
  7. Procedure for collecting PKB and KB BBN
  8. Payment and billing procedures for PKB and KB BBN
  9. Local tax investigation
  10. Legal basis governing PBBKB, surface water tax and cigarette tax
  11. The subject and object of PBBKB, surface water tax and cigarette tax
  12. Tariffs and methods for calculating PBBKB, surface water taxes and cigarette taxes
  13. Procedures for collecting PBBKB, surface water tax and cigarette tax
  14. Procedures for payment and collection of PBBKB, surface water tax and cigarette tax
  15. Tax investigation
  16. Legal basis governing Hotel and Restaurant Tax
  17. Tax Subjects and Objects
  18. Rates and how to calculate
  19. Tax collection procedures
  20. Procedures for payment and collection of taxes
  21. Local tax investigation
  22. Legal basis governing Entertainment Tax and Advertising Tax
  23. Tax Subjects and Objects
  24. Rates and how to calculate
  25. Tax collection procedures
  26. Procedures for payment and collection of taxes
  27. Local tax investigation
  28. Legal basis governing Street Lighting Tax and Parking Tax
  29. Tax Subjects and Objects
  30. Rates and how to calculate
  31. Tax collection procedures
  32. Procedures for payment and collection of taxes
  33. Local tax investigation
  34. The legal basis governing the Tax on Non-Metal Minerals and Rocks, Groundwater Tax, and Swallow's Nest Tax
  35. Tax Subjects and Objects
  36. Rates and how to calculate
  37. Tax collection procedures
  38. Procedures for payment and collection of taxes
  39. Local tax investigation
  40. The legal basis governing BPHTB and the history of its imposition
  41. BPHTB Subjects and Objects
  42. Tariff, Basis of Imposition and how to calculate it
  43. When and where BPHTB is payable
  44. BPTHB payment procedures
  45. Procedure for requesting objections and appeals from BPTHB
  46. Procedure for reducing BPTHB
  47. Sanctions in BPHTB
  48. BPHTB Profit Sharing
  49. Legal basis governing PBB P2
  50. Tax Subjects and Objects and their exceptions
  51. Rates and how to calculate
  52. SPOP registration and filling
  53. Procedures for payment and collection of taxes
  54. The imposition of sanctions in the United Nations
  55. UN reduction
  56. United Nations Objection and Appeal
  57. United Nations revenue sharing
  58. Duties of the Authorized Official
  59. Criminal provisions
  60. Legal basis governing public service levies
  61. Legal basis governing business service retribution
  62. Legal basis governing the retribution for certain licensing services

Recommended or required

reading and other learning resources/tools
  1. Law Number 28 of 2009 concerning PDRD (B1)
  2. Law Number 12 of 1985 in conjunction with Law Number 12 of 1994 concerning PBB (B2)
  3. Law Number 21 of 1997 in conjunction with Law Number 20 of 2000 concerning BPHTB (B3)
  4. Associated PDRD turan implementation(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%