Course unit title
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Inspection, Investigation and Billing
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Course unit code
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AKP605
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Type of course unit (compulsory, optional)
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Optional
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Level of course units (according to
EQF: first cycle Bachelor, second cycle Master)
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Second Cycle Master
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Year of study when the course unit is delivered (if applicable)
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2021–2022
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Semester/trimester when the course unit is delivered
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3rd Semester
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Number of ECTS credits allocated
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4.8 ECTS
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Name of lecturer(s)
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- Wan Juli, SE., MBA., CPA., BKP., Ak
- Drs. Sudibjo, MM
- Dra. Zeti Arina, MSi., BKP
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Learning outcomes of the course unit
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- 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
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Mode of delivery (face-to-face, distance learning)
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Face-To-Face and Distance Learning (using AULA UNAIR)
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Prerequisites and co-requisites (if applicable)
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-
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Course content
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- 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 inspections
- Procedures used in tax audits
- 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
- Observations
- 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 accused
- 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
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Recommended or required
reading and other learning resources/tools
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- 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
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Planned learning activities and teaching methods
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- Lectures
- Discussion
- Individual assignments
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Language of instruction
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Indonesian
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Assessment methods and criteria
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Midterms 40%, Finals 60%
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