Course unit title

Inspection, Investigation and Billing

Course unit code

AKP605

Type of course unit (compulsory, optional)

Optional

Level of course units (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. Wan Juli, SE., MBA., CPA., BKP., Ak
  2. Drs. Sudibjo, MM
  3. Dra. Zeti Arina, MSi., BKP

Learning outcomes of the course unit
  1. Students are able to explain procedures and problems regarding the Inspection
  2. Students are able to explain procedures and problems regarding the Investigation
  3. 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
  1. Legal basis for examination
  2. Definition, purpose, scope, place and time of inspection
  3. Object, inspection standard, inspection type
  4. DGT inspection policy
  5. field inspection or office inspection for the purpose of testing compliance with tax obligations
  6. field inspection or office inspection for other purposes
  7. Taxpayer's rights and obligations
  8. Rights/authorities and obligations of tax auditors
  9. The auditor's obligation to keep information confidential and the sanctions for leaking secrets
  10. Third party obligations in tax audit
  11. Obligation to provide data/information and sanctions
  12. Bank secrecy before and after Perpu 1/2017 and its implementing rules (PMK-70/PMK.03/2017 stdd PMK-73/PMK.03/2017)
  13. The process of checking, planning, studying files, analyzing tax returns and financial reports
  14. Identify problems, audit risks, identify locations, determine the scope of the inspection
  15. Develop inspection program
  16. Implementation of inspections
  17. Procedures used in tax audits
  18. Sampling, working papers and reporting of tax audit results
  19. Refund of tax overpayment (Article 17 UUKUP)
  20. examination of overpaid VAT SPT
  21. Type, time period
  22. Due to overpayment
  23. inspection procedures, confirmation
  24. PKP risk level
  25. Qualitative and quantitative risk analysis
  26. Examination techniques and methods
  27. Study and evaluation of internal control system
  28. Special relationship concept
  29. obligatory master file, local file and CbCr (PMK 213/PMK.03/2016)
  30. Taxpayer business characteristics
  31. Transfer pricing method
  32. Applying the principles of fairness and business practice
  33. 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
  34. Evidence of tax crime
  35. System or theory of proof
  36. Observations
  37. Examination of preliminary evidence of criminal acts in the field of taxation
  38. Investigation Norms
  39. Actions that a tax investigator can take during an investigation
  40. Search and seizure
  41. Examination of suspects and witnesses or experts
  42. Delegation of the results of the investigation to the public prosecutor and pre-prosecution
  43. Termination of Investigation
  44. Definition of prosecution and public prosecutor
  45. Public prosecutor's authority
  46. Preparation of a letter of indictment or a letter of claim and the delegation of an indictment
  47. Termination of Prosecution
  48. Examination of cases in court and judge's decision
  49. Legal efforts of the defendant (convict) and the public prosecutor and pretrial
  50. Rights of the suspect or accused
  51. Detention period before getting a permanent legal decision
  52. Execution of Judge's decision
  53. Basic Understanding of Tax Collection in General (according to UUKUP)
  54. State pre-emptive rights
  55. Tax Collection Subject: Tax Officers and Bailiffs
  56. Overview Tax collection process
  57. Problems in the field of tax collection in practice
  58. Procedure for issuing a warrant and the time period
  59. Confiscation procedure and the terms or conditions for the confiscation
  60. Auction Procedure and the terms or conditions for the auction
  61. Procedure for issuing a warrant and the time period
  62. Confiscation procedure and the terms or conditions for the confiscation
  63. Auction Procedure and the terms or conditions for the auction
  64. Prevention Procedures and terms or conditions of Prevention
  65. Hostage-taking procedures and hostage-taking terms or conditions
  66. Legal action against the implementation of billing (Lawsuit)
  67. Tax Collection Criminal Provisions

Recommended or required

reading and other learning resources/tools
  1. Tax Law (KUP Law, Income Tax Law, and VAT Law) (B1)
  2. Law No.19 of 2000 concerning amendments to Law no. 19 of 1997 concerning Collection of Taxes by Forced Letter (B2)
  3. Diaz Priantara, Completely Peeling Tax Supervision, Audit, and Investigation, PT Index Year 2009, First Printing (B3)
  4. Implementation Rules (AP) in accordance with the subject matter include:
    1. DGT KEP No. KEP-01/PJ.7/1990 Regarding Tax Audit Guidelines
    2. PER-DGT No.PER-22/PJ/2013 concerning Guidelines for Tax Audit against Taxpayers who have a Special Relationship
    3. 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
    4. PER-DGT No. PER-23/PJ/2013 Regarding Audit Standards
    5. PER-DGT No. PER-07/PJ/2017 Regarding Guidelines for Field Audits in the context of audits to test compliance with tax obligations fulfillment
    6. SE-DGT No.SE-10/PJ/2017 concerning technical guidelines for field inspections in the context of audits to test compliance with tax obligations
    7. SE-DGT No.SE-06/PJ/2016 Regarding Audit Policy
    8. 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
    9. 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
    10. SE-16/PJ/2017 Regarding Access to Financial Information for Tax Purposes

Planned learning activities and teaching methods
  1. Lectures
  2. Discussion
  3. Individual assignments

Language of instruction

Indonesian

Assessment methods and criteria

Midterms 40%, Finals 60%