Taxation

Course unit titles

Taxation

Course unit code

PJK201

Type of course unit (compulsory, optional)

Compulsory

Level of course units (according to

EQF: first cycle Bachelor, second cycle Master)

The first cycle of Bachelor Degree Program

Year of study when the course unit is delivered

(if applicable)

2020 – 2021

Semester/trimester when the course unit is delivered

The 3rd Semester of Bachelor Study

Number of ECTS credits allocated

4.8 Credits

Name of lecturer(s)

1. Dra. Mienati Somya L, MSi., BKP, Ak, CA
2. Dr. H. Heru Tjaraka, SE, MSi., BKP, Ak, CA

Learning outcomes of the course unit

After completing the course, the students are expected to gain the following competencies:
1. Mastering the theoretical concepts in-depth about the Laws and

tax regulations in Indonesia.

2. Mastering in-depth theoretical concepts regarding accounting provisions and recording in accordance with the provisions of the applicable valid tax laws in Indonesia.

3. Mastering the theoretical concepts in depth about:

a. Tax accounting treatment

(Measurement, recognition, recording, presentation) of assets, liabilities, and equity accounts in the balance sheet financial statements

b. Tax accounting treatment

(Measurement, recognition, recording, presentation) of income accounts and expenses in the income statement

4. Mastering in-depth theoretical concepts regarding fiscal reconciliation on commercial financial statements with fiscal

in accordance with the provisions of the applicable tax laws.

5. Mastering the theoretical concepts of:

a. General Provisions regarding Tax

Value Added (VAT)

b. VAT legal basis

c. Employers' Rights and Obligations

Taxes and related sanctions

d. VAT mechanisms include VAT crediting, Restitution,

VAT Collection and Facilities

e. VAT Rates and Tax Bases f. When and where VAT is due

g. Mechanism of collecting, depositing, and reporting VAT.

h. VAT Accounting Process

6. Mastering the theoretical concepts of

Income Tax Accounting (Current Tax and Deferred Tax) in accordance with the provisions of PSAK 46

Mode of delivery (face-to-face, distance learning)

Face-to-face and distance learning (using Great UNAIR platform)

Prerequisites and co-requisites (if applicable)

-

Course content

This course provides relevant knowledge to the students about taxation that in Indonesia which includes Fiscal Policy, Tax Law, KUP, PBB, Stamp Duty as well as Regional Taxes and Regional Levies (PDRD) according to the laws in force in Indonesia. This is an introductory course before the students explore more about Taxation II in Indonesia.

Recommended or required

reading and other learning resources/tools

1. UU no. 16 of 2009 concerning the Third Amendment to Law no. 6 of 1983 concerning General Provisions and Tax Procedures. (B1)
2. UU no. 11 of 2020 concerning Job Creation (B2)
3. UU no. 10 of 2020 concerning Stamp Duty. (B3)
4. UU no. 28 of 2009 concerning Regional Taxes and Regional Levies (B4)
5. UU no. 19 of 2000 concerning Amendments to Law no. 19 of 1997 concerning Tax Collection with Forced Letters (B5)
6. UU no. 14 of 2002 concerning Tax Court (B6)
7. UU no. 7 of 1983 concerning Income Tax as most recently amended by Law No. 36 of 2008. (B7)
8. UU no. 8 of 1983 concerning Value Added Tax on Goods and Services and Sales Tax on Luxury Goods as most recently amended by Law No. 42 of 2009 (B8)
9. Erly Suandy, Tax Law, Edition 7, Jakarta: Salemba Empat (2016) (B9)
10. Kautsar Riza Salman and Heru Tjaraka, Introduction to Taxation: How to Improve Tax Compliance, First edition, Jakarta : Index Publishers (2019) (B10)
11. Sukardji Profit, Value Added Tax, Latest Edition (B11)
12. Waluyo, Indonesian Taxation, book 1 and book 2 latest edition (B12)
13. Official Siti, Taxation: Theory & Cases 1 and book 2 latest edition (B13)
14. Implementation Rules in accordance with the subject matter (AP)

Planned learning activities and teaching methods

Classical lectures, discussions, and assignments.

Language of instructions

Indonesian

Assessment methods and criteria

Individual assignments & group assignments, Quizzes, Participation

Midterm exam and Final Exam.