Course unit title

Current Research of Taxation Research 

Course unit code

-

Type of course unit (compulsory, optional)

Compulsory

Level of course units (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)
  1. Dr. H. Heru Tjaraka., SE., MSi., BKP., Ak., CA 
  2. Prof. Dr. Gunadi, MSc, Ak 
  3. Prof. Dr. Haula Rosdiana, Dra. MSi 
  4. Dr. Saparila Worokinasih, SE, MSi, Ak 

Learning outcomes of the course unit
  1. Students are able to display a critical and professional attitude in lectures 
  2. Students are able to convey ideas orally and in writing related to the latest research in the field of taxation 
  3. 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 
  4. 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
  1. Key principles in tax research
  2. Research on Tax Compliance
  3. Research on Tax Aggressiveness
  4. Research on Tax Avoidance
  5. Research on PMSE / Digital Transactions
  6. Research on Permanent Establishment
  7. Research on SMEs
  8. Tax research proposals

Recommended or required

reading and other learning resources/tools
  1. Research Methodology Books (Quantitative and Qualitative)
  2. Research journals on taxation according to current issues 
  3. Rules of taxation in accordance with the subject matter 

Planned learning activities and teaching methods
  1. Lecture and discussion (Face-to-face)
  2. 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%)