UNIVERSITAS INDONESIA FACULTY OF ECONOMICS AND BUSINESS DEPARTEMENT OF ACCOUNTING UNDERGRADUATE PROGRAM SYLLABUS TAXATION 2 ECAU603106 EVEN SEMESTER 2016/2017 No. Lecturer E-mil 1 Pnggh Tri Wicksono / Rini Yulius 2 Benny Jnur Tnnwi 3 Din Nstiti / Vitri Indrini 4 Annis / Siti Nurynh Subject Code ECAU603106 Subject Title Txtion 2 Credit Vlue 3 Yer 3 Pre-requisite/ Txtion 1 Co-requisite/ Exclusion Role nd This courseis prt of txtion clss which consists of Txtion 1 nd Txtion Purposes 2.This course is intended tht students re expected to be ble to nlyze tx complince of the compny s tx stffs or tx consultnts. Studentsre lso expected to be ble to nlyze tx cses in specific industries nd to nlyze noncomplex interntionl tx trnsction in ppel cses. This course discusses generl provision of tx nd locl tx regultion, bsic of tx mngement, nd interntionl txtion. Subject Lerning Outcomes Upon completion of the subject, student will be ble to pply technicl competence in txtion s well s demonstrte ethics nd socil responsibility, criticl thinking, nd communiction skills. Technicl Competence: In Txtion. Anlyze the Indonesi's txtion complince nd filing requirements(t1) Explin generl provision nd procedure of tx regultion (KUP) nd nlyze its ppliction: registrtion, pyment, bookkeeping, filing, tx udit, tx ssessment, tx collection, tx collection with force letter, tx objection, tx ppel, nd tx penlties Explin generl provision nd procedure of tx court nd nlyze its ppliction Explin concept of locl tx nd retribution regultion: property tx (PjkBumidnBngunn/PBB), property cquisition tx (Be PerolehnHkts Tnh dnbngunn/bphtb),property sles tx (PjkPenjulntsTnh dnbngunn/pphtb), stmp duty (Be Mteri), nd other locl txes nd retribution Anlyze the ppliction of tx regultion (forml nd mteril) in specific
industries compnies b. Prepre direct nd indirect tx clcultions for individuls nd orgniztions (T2) Clculte, record nd report locl tx nd retribution: property tx (PjkBumidnBngunn/PBB), property cquisition tx (Be PerolehnHkts Tnh dnbngunn/bphtb),property sles tx (PjkPenjulnts Tnh dnbngunn/pphtb), stmp duty (Be Mteri), nd other locl txes nd retribution c. Anlyze txtion issues ssocited with non-complex interntionl trnsctions (T3) d. Explin the differences between tx plnning, tx voidnce, nd tx evsion (T4) e. Ethics nd Socil Responsibility: Demonstrte knowledge of relevnt socil nd ethicl considertions (LO1) f. Criticl Thinking: Students re ble to rgumentsnd drw conclusions supported by pproprite evidence(lo1) g. Communiction:Communicte clerly nd concisely in writing business/cdemic report in Indonesin lnguge(lo1) Subject Synopsis/ Indictive Syllbus Week # Topic LO References 1 Pre-Lecturing. Description of syllbus b. Group nd ssignment lloction c. Explntion of clss rules UU PPh Active Lecturing (AL) Review of Income Tx. Review of txble income clcultion b. Review of income tx pyble (triff ppliction) c. Review of income tx credit nd reporting 2 Review of Vlue Added Tx. Review of VATclcultion (triff ppliction) b. Review of VAT reporting c. Review of sles tx for luxury good UU PPN Active Lecturing (AL) 3 Locl Tx nd Retribution Regultion, Rurl nd Urbn Property Tx (PBB PerdesndnPerkotn), BPHTB, PPhTB nd Be Meteri. Lw No. 28 yer 2009 regrding locl tx nd retribution (pjkderhdnretribusiderh) b. Definition, subject, object, triff nd clcultion of rurl nd urbn property tx (PBB, b UU Pjk Derh dnretribusi Derh, UU PPh, nd UU Be Meteri Collbortive Lerning (CL)
perdesndnperkotn), BPHTB nd other tx c. Definition, subject, object, triff nd clcultion of other PBB, PPhTB nd stmp duty (bemeteri) d. Illustrtion of rurl nd urbn property tx (PBB perdesndnperkotn), BPHTB,PPhTB nd bemteri clcultion 4 Generl Provision nd Procedure of Tx Regultion (KUP) 1 KUP: Registrtion, Pyment, Bookkeeping, nd Filing. Tx pyer ID (NPWP) nd VAT pyer ID (NPPKP) b. Tx pyment c. Bookkeeping nd recording d. Tx filing e. Tx penlties Discussion 5 Generl Provision nd Procedure of Tx Regultion (KUP) 2 KUP: Tx Audit nd Tx Assessment. Self-ssessment vs tx udit b. Tx ssessment c. Tx collection d. Tx penlties KUP: Tx Investigtion nd tx Collection. Tx investigtion b. Tx collection using forced letter c. Tx penlties Discussion 6 KUP: Tx Objection, Tx Appel, Tx Lwsuit, Judicil Review. Tx objection requirement, result, nd penlties b. Tx ppel/lwsuit process in tx court, requirement, result, nd penlties c. Judicil review to Supreme Court of Indonesi (MhkmhAgung/MA) UU KUP nd Other Collbortive Lerning (CL) UU KUP nd Other Collbortive Lerning (CL) UU KUP nd Other Collbortive Lerning (CL)
Discussion 7 Presenttion: Cse 1 KUP Implementtion. Registrtion, pyment, bookkeeping/recording, filing b. Tx udit nd tx ssessment c. Tx investigtion nd tx collection d. Tx objection, tx ppel, tx lwsuit, judicil review e. Appliction of KUP, e, f UU KUP nd Other Cse-bsed Lerning (CBL) nd Presenttion Quiz 1 MID EXAM 8 Tx Court. Appel procedures b. Tx court procedures c. Exmple of tx ppel 9 Presenttion: Tx Court Observtion Report. Anlysis of tx court process b. Anlysis of tx ppel c. Identifiction of ethicl issues d. Anlysis of ccounting, udit, nd mngement spects in txtion, e, f, g UU PengdilnPjk Collbortive Lerning (CL) UU PengdilnPjk Experientil Lerning (EL) nd Presenttion 10 Presenttion: Cse 2 Tx Appel. Anlysis of tx ppel b. Identifiction of ethicl issues c. Anlysis of ccounting, udit, nd mngement spects in txtion, e, f UU PengdilnPjk Cse-bsed Lerning (CBL) nd Presenttion 11 Public Lecture with Tx Consultnt. Activity, role, nd type of tx consultnt b. The importnce of ccounting nd business process comprehension in delivering tx consultncy c. Tx mngement nd tx plnning services d. Tx plnning on interntionl txtion e. Anlysis of tx mngement, tx voidnce, nd tx evsion in tx consultnt prctice f. Ethicl issues on txtion 12 Presenttion: Cse 3 Tx Mngement on Interntionl, c, d, e, c, d, e, f UU KUP, UU PPh, UU PPN nd Other Active Lecturing (AL) UU KUP, UU PPh, UU PPN nd Other
Trnsction. Cse of interntionl trnsction tx ppel b. Anlysis nd identifiction of tx mngement, tx voidnce, nd tx evsion on interntionl trnsctions c. Identifiction of ethicl issues 13 Appliction of Tx in Compnies. Forml obligtion b. Withholding tx c. Tx clcultion d. Tx reporting e. Tx plnning f. Ethicl issues on txtion g. Tx regultion in prticulr industries: Construction nd Property; Lesing; Joint Venture; Oil nd Gs; Shipping nd Avition Cse-bsed Lerning (CBL) nd Presenttion Quiz 2, d, e UU KUP, UU PPh, UU PPN nd Other Active Lecturing (AL) 14 Presenttion: Observtion Report on Compnies in Specific Industries. Specific tx obligtion b. System used to comply with tx regultion c. Supporting of tx consultnt, tx stff or ccounting softwre to comply tx regultion d. Tx ssessment letter/skp, tx collection letter/stp (if ny) e. Anlysis of tx complince f. Anlysis of tx mngement prctice Choices of Industry: 1. Oil nd Gs 2. Shipping 3. Avition 4. Mnufcturing 5. Construction 6. Property 7. Lesing 8. Joint Venture, d, e, f, g UU KUP, UU PPh, UU PPN nd Other Experientil Lerning (EL) nd Presenttion Teching/Ler ning Methodology FINAL EXAM Teching methods used in this course re ctive lecturing, clss discussions, nd cse-bsed lerning, in which students chieve the study objectives by discussing nd completing relted problems or cses underguidnce of the lecturer. There re severl sessions tht students re required to deliver presenttion followed by discussion.
This subject lso uses collbortive lerning nd experientil lerning method in which students re required to ttend the tx tril in tx court nd to observe compnies in specific industries. Students re lso required to complete quizzes2 times. At the end of this course, students must submit the individul pper.the policy relted to plgirism, cheting, nd ttendnce must refer to the fculty regultion. Assessment Method in Alignment with Intended Lerning Outcomes Detils of Lerning Methods Specific Assessment Methods/Tsks % Weighting Intended Lerning Outcomes to be Assessed b c d e f g Continuous Assessment 100 GROUP 30 80 20 - Collbortive Lerning (5%) 40 40 - Cse 1: KUP 80 10 10 Implementtion (3%) - Cse 2: Tx Appel (3%) 80 10 10 - Cse 3: Tx Mngement on Interntionl Trnsction (3%) 20 30 30 10 10 - Summry of Public Lecture (2%) - Experientil Lerning: Report nd Presenttion of Tx Court Observtion (7%) - Experientil lerning: Report nd Presenttion of Specific Business Observtion (7%) INDIVIDUAL 70 - Prticiption nd Discussion (5%) 30 30 30 10 50 10 20 20 20 30 10 20 20 40 60 - Quiz 1 (2.5%) 80 20 - Quiz 2 (2.5%) 40 20 20 20 - Mid Term Exm (25%) 60 20 10 10 - Finl Exm (25%) 50 10 20 10 10 - Individul Pper (10%) 50 50 The specific lerning methods used in this subject re: - Active Lecturing (Session 1, 2, 11, nd 13) Lecturers will explin the summry of income tx nd vlue dded tx. This method will lso be conducted during public lecture with tx consultnt nd during session discussing the ppliction of income tx in specific industries. - CollbortiveLerning(Session 3, 4, 5, 6, nd 8) Students re divided into groups nd discuss the specific topic relted to KUP,
tx court, nd locl tx in Home Group Discussion (HGD) nd Focus Group Discussion (FGD). The cses re divided into severl topics for FGD nd then ll of FGD s topics will be discussed in HDG. Finlly, ech group will present the results of discussions with the lecturer s fcilittor. Results of the discussion re expected to improve students understnding bout the concept. - Cse-bsed Lerning Group Assignment (Session 7, 10 nd 12) Students re divided into groups to discuss specific cse nd to present cses with the lecturer s fcilittor. - Experientil Lerning Tx Court (Group Assignment) In session 1, students re informed tht they re required to ttend the tx tril in tx court nd to present the result in session 9. It is expected tht students hve more understnding of the tx ppel tmosphere nd process in the tx court. - Experientil Lerning Specific Industries (Group Assignment) In session 1, students re informed tht they re required to observe txtion prctices in specific industries nd to present the result in session 14. Students my observe the compnies by reding finncil sttements nd visiting compnies to do interview. It is expected tht students hve more understnding of the txtion prctices nd complince in specific industries. - Quiz Students must finish2 quizzes to test their understnding of the topics. - Pper Assignment It is n individul ssignment regrding txtion problem, such s nlysis of Indonesin tx cse or ppel This ssignment is mrked bsed on nlyticl nd written communiction competency Pper is submitted on the Finl Exm Pper should be written in mximum 10 pges of A4, using Times New Romn 12pt, nd 1.5 spcing. Student Study Effort Expected Clss Contcts: Lectures Discussion Presenttion SUB TOTAL Other Study Effort: Preprtion for cses, CL, EL, nd group ssignments Individul pper Self-study Tx court nd specific industry observtion SUB TOTAL TOTAL 11 hours 11 hours 13 hours 35 hours 15 hours 6 hours 8 hours 6 hours 35 hours 70 hours Reding List Required Redings:
nd References 1. Lw No. 28 yer 2007 regrding KetentunUmumdn Tt Cr Perpjkn (UU KUP) 2. Lw No. 36 yer 2008 regrding PjkPenghsiln (UU PPh) 3. Lw No. 42 yer 2009 regrding PjkPertmbhnNiliBrngdnJsdnPjkPenjulnAtsBrngMewh (UU PPN) 4. Lw No. 14 yer 2002 regrding PengdilnPjk 5. Lw No. 12 yer 1985 regrding PjkBumidnBngunn 6. Lw No. 28 yer 2009 regrding Pjk Derh dnretribusi Derh 7. Lw No. 13 yer 1985 regrding Be Meteri 8. Other tx regultions (KMK, PMK, SE, Surt DirjenPjk, dll) Supplementry Redings: 1. Wluyo. 2010. Perpjkn Indonesi,Book 1 nd Book 2, Jkrt: PenerbitSlembEmpt. (W) 2. RchmntoSurhmt. 2010. PersetujunPenghindrnPjkBergnd:SebuhPengntr. Jkrt: GrmediPustkUtm. (RS) 3. www.pjk.go.id, www.knwilpjkwpbesr.go.id, www.ortx.org