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 asset, liability, 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 to  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 Indonesiawhich 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 coursebefore the students exploring more about Taxation II in Indonesia.

Recommended or required

reading and other learning resources/tools

1. UU No. 16 Tahun 2009 tentang Perubahan Ketiga atas UU No. 6 Tahun 1983 Tentang Ketentuan Umum dan Tata Cara Perpajakan. (B1)
2. UU No. 11 Tahun 2020 tentang Cipta Kerja (B2)
3. UU No. 10 Tahun 2020 tentang Bea Meterai. (B3)
4. UU No. 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah (B4)
5. UU No. 19 Tahun 2000 tentang Perubahan atas UU No. 19 Tahun 1997 tentang Penagihan Pajak dengan Surat Paksa (B5)
6. UU No. 14 Tahun 2002 tentang Pengadilan Pajak ( B6)
7. UU No. 7 tahun 1983 tentang Pajak Penghasilan sebagaimana telah diubah terakhir dengan UU No 36 tahun 2008. (B7)
8. UU No. 8 tahun 1983 tentang Pajak Pertambahan Nilai atas Barang dan Jasa dan Pajak Penjualan atas Barang Mewah sebagaimana telah diubah terakhir dengan UU No 42 tahun 2009 (B8)
9. Erly Suandy, Hukum Pajak, Edisi 7, Jakarta: Salemba Empat (2016) (B9)
10. Kautsar Riza Salman dan Heru Tjaraka, Pengantar Perpajakan: Cara Meningkatkan Kepatuhan Pajak, edisi Pertama, Jakarta : Penerbit Indeks (2019) (B10)
11. Untung Sukardji, Pajak Pertambahan Nilai, Edisi terbaru (B11)
12. Waluyo, Perpajakan Indonesia, buku 1 dan buku 2 edisi terbaru (B12)
13. Siti Resmi, Perpajakan:Teori & Kasus 1 dan buku 2 edisi terbaru (B13)
14. Aturan Pelaksanaan yang sesuai dengan pokok bahasan (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.