Local Taxes and Local Levies 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) Dr. Heru Tjaraka, SE, MSi, BKP, AK, CA Dr. Elia Mustikasari, SE, MSi, CMA, BKP, BAP, AK, CA Learning outcomes of the course unit Students are able to explain the general understanding of local taxes and regional levies Students are able to explain the concept of local taxes in accordance with the provisions of the applicable tax laws in Indonesia. Students are able to explain the concept of regional levies in accordance with the provisions of the applicable tax laws in Indonesia. Students are able to explain the calculation of local taxes in accordance with the provisions of the applicable tax laws 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. 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 Legal basis governing the imposition of regional taxes and regional levies General understanding of local taxes and levies Types of local taxes and levies Legal basis governing PKB and BBN KB Subjects and Objects of PKB and BBNKB Tariffs and calculation methods for PKB and BBN KB Procedure for collecting PKB and KB BBN Payment and billing procedures for PKB and KB BBN Local tax investigation Legal basis governing PBBKB, surface water tax and cigarette tax The subject and object of PBBKB, surface water tax and cigarette tax Tariffs and methods for calculating PBBKB, surface water taxes and cigarette taxes Procedures for collecting PBBKB, surface water tax and cigarette tax Procedures for payment and collection of PBBKB, surface water tax and cigarette tax Tax investigation Legal basis governing Hotel and Restaurant Tax Tax Subjects and Objects Rates and how to calculate Tax collection procedures Procedures for payment and collection of taxes Local tax investigation Legal basis governing Entertainment Tax and Advertising Tax Tax Subjects and Objects Rates and how to calculate Tax collection procedures Procedures for payment and collection of taxes Local tax investigation Legal basis governing Street Lighting Tax and Parking Tax Tax Subjects and Objects Rates and how to calculate Tax collection procedures Procedures for payment and collection of taxes Local tax investigation The legal basis governing the Tax on Non-Metal Minerals and Rocks, Groundwater Tax, and Swallow's Nest Tax Tax Subjects and Objects Rates and how to calculate Tax collection procedures Procedures for payment and collection of taxes Local tax investigation The legal basis governing BPHTB and the history of its imposition BPHTB Subjects and Objects Tariff, Basis of Imposition and how to calculate it When and where BPHTB is payable BPTHB payment procedures Procedure for requesting objections and appeals from BPTHB Procedure for reducing BPTHB Sanctions in BPHTB BPHTB Profit Sharing Legal basis governing PBB P2 Tax Subjects and Objects and their exceptions Rates and how to calculate SPOP registration and filling Procedures for payment and collection of taxes The imposition of sanctions in the United Nations UN reduction United Nations Objection and Appeal United Nations revenue sharing Duties of the Authorized Official Criminal provisions Legal basis governing public service levies Legal basis governing business service retribution Legal basis governing the retribution for certain licensing services Recommended or required reading and other learning resources/tools Law Number 28 of 2009 concerning PDRD (B1) Law Number 12 of 1985 in conjunction with Law Number 12 of 1994 concerning PBB (B2) Law Number 21 of 1997 in conjunction with Law Number 20 of 2000 concerning BPHTB (B3) Associated PDRD turan implementation(AP) Planned learning activities and teaching methods Lectures Discussion Individual assignments Language of instruction Bahasa Indonesia Assessment methods and criteria Midterms 40%, Finals 60%