Current Research of Taxation Research Course unit title Current Research of Taxation Research Course unit code - Type of course unit (compulsory, optional) Compulsory Level of course unit (according to EQF: first cycle Bachelor, second cycle Master) Second cycle doctoral Year of study when the course unit is delivered (if applicable) 2021/2022 Semester/trimester when the course unit is delivered 3rd semester of Doctoral study Number of ECTS credits allocated 4,8 ECTS Name of lecturer(s) Dr. H. Heru Tjaraka.,SE.,MSi.,BKP.,Ak.,CA Prof. Dr. Gunadi, MSc, Ak Prof. Dr. Haula Rosdiana, Dra. MSi Dr. Saparila Worokinasih, SE, MSi, Ak Learning outcomes of the course unit Students are able to display a critical and professional attitude in lectures Students are able to convey ideas orally and in writing related to the latest research in the field of taxation Students are able to explain the main principles of research in the field of taxation that must be considered in completing the preparation of tax research proposals Students are able to produce tax research research proposals that are ready for publication Mode of delivery (face-to-face, distance learning) Face-to-face and distance learning Prerequisites and co-requisites (if applicable) - Course content Key principles in tax research Research on Tax Compliance Research on Tax Aggressiveness Research on Tax Avoidance Research on PMSE / Digital Transactions Research on Permanent Establishment Research on SME Tax research proposals Recommended or required reading and other learning resources/tools Research Methodology Books (Quantitative and Qualitative) Research journals on taxation according to current issues Rules of taxation in accordance with the subject matter Planned learning activities and teaching methods Lecture and discussion (Face-to-face) Discussion and assignment Language of instruction Indonesia Assessment methods and criteria Presentation and Discussion (25%) Summary assignment and case analysis (15%) Midterm exam (25%) Final exam (35%)