Inspection, Investigation and Billing Course unit title Inspection, Investigation and Billing Course unit code AKP605 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) Wan Juli, SE., MBA.,CPA.,BKP.,Ak Drs. Sudibjo, MM Dra. Zeti Arina, MSi., BKP Learning outcomes of the course unit Students are able to explain procedures and problems regarding the Inspection Students are able to explain procedures and problems regarding the Investigation Students are able to explain procedures and problems in the Billing Process 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 for examination Definition, purpose, scope, place and time of inspection Object, inspection standard, inspection type DGT inspection policy field inspection or office inspection for the purpose of testing compliance with tax obligations field inspection or office inspection for other purposes Taxpayer's rights and obligations Rights/authorities and obligations of tax auditors The auditor's obligation to keep information confidential and the sanctions for leaking secrets Third party obligations in tax audit Obligation to provide data/information and sanctions Bank secrecy before and after Perpu 1/2017 and its implementing rules (PMK-70/PMK.03/2017 stdd PMK-73/PMK.03/2017) The process of checking, planning, studying files, analyzing tax returns and financial reports Identify problems, audit risks, identify locations, determine the scope of the inspection Develop inspection program Implementation of inspection Procedures used in tax audit Sampling, working papers and reporting of tax audit results Refund of tax overpayment (Article 17 UUKUP) examination of overpaid VAT SPT Type, time period Due to overpayment inspection procedures, confirmation PKP risk level Qualitative and quantitative risk analysis Examination techniques and methods Study and evaluation of internal control system Special relationship concept obligatory master file, local file and CbCr (PMK 213/PMK.03/2016) Taxpayer business characteristics Transfer pricing method Applying the principles of fairness and business practice The definition of investigation, investigation, investigator, investigator's authority, legal principles, investigative norms and possible sources of knowledge of criminal acts in the taxation sector Evidence of tax crime System or theory of proof Observation Examination of preliminary evidence of criminal acts in the field of taxation Investigation Norms Actions that a tax investigator can take during an investigation Search and seizure Examination of suspects and witnesses or experts Delegation of the results of the investigation to the public prosecutor and pre-prosecution Termination of Investigation Definition of prosecution and public prosecutor Public prosecutor's authority Preparation of a letter of indictment or a letter of claim and the delegation of an indictment Termination of Prosecution Examination of cases in court and judge's decision Legal efforts of the defendant (convict) and the public prosecutor and pretrial Rights of the suspect or defendant Detention period before getting a permanent legal decision Execution of Judge's decision Basic Understanding of Tax Collection in General (according to UUKUP) State pre-emptive rights Tax Collection Subject: Tax Officers and Bailiffs Overview Tax collection process Problems in the field of tax collection in practice Procedure for issuing a warrant and the time period Confiscation procedure and the terms or conditions for the confiscation Auction Procedure and the terms or conditions for the auction Procedure for issuing a warrant and the time period Confiscation procedure and the terms or conditions for the confiscation Auction Procedure and the terms or conditions for the auction Prevention Procedures and terms or conditions of Prevention Hostage-taking procedures and hostage-taking terms or conditions Legal action against the implementation of billing (Lawsuit) Tax Collection Criminal Provisions Recommended or required reading and other learning resources/tools Tax Law (KUP Law, Income Tax Law, and VAT Law) (B1) Law No.19 of 2000 concerning amendments to Law no. 19 of 1997 concerning Collection of Taxes by Forced Letter (B2) Diaz Priantara, Completely Peeling Tax Supervision, Audit, and Investigation, PT Index Year 2009, First Printing (B3) Implementation Rules (AP) in accordance with the subject matter include: DGT KEP No. KEP-01/PJ.7/1990 Regarding Tax Audit Guidelines PER-DGT No.PER-22/PJ/2013 concerning Guidelines for Tax Audit against Taxpayers who have a Special Relationship PMK No. 17/PMK.03/2013 concerning Procedures for Examination in conjunction with PMK No. 184/PMK.03/2015 concerning Amendments to PMK No. 17/PMK.03/2013 concerning Examination Procedures PER-DGT No. PER-23/PJ/2013 Regarding Audit Standards PER-DGT No. PER-07/PJ/2017 Regarding Guidelines for Field Audits in the context of audits to test compliance with tax obligations fulfillment SE-DGT No.SE-10/PJ/2017 concerning technical guidelines for field inspections in the context of audits to test compliance with tax obligations SE-DGT No.SE- 06/PJ/2016 Regarding Audit Policy PMK No.73/PMK.03/2017 Regarding Amendments to PMK No: 70/PMK.03/2017 Regarding Technical Guidelines Regarding Access to Financial Information for Tax purposes PMK No. 213/PMK.03/2016 Concerning the types of documents and/or additional information that must be kept by taxpayers conducting transactions with related parties, and the procedures for managing them SE-16/PJ/2017 Regarding Access to Financial Information for Tax Purposes Planned learning activities and teaching methods Lectures Discussion Individual assignments Language of instruction Bahasa Indonesia Assessment methods and criteria Midterms 40%, Finals 60%