SEMESTER LEARNING PLANS

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1 SEMESTER LEARNING PLANS SUBJECT : TAXATION-I BACHELOR DEGREE IN ACCOUNTING WITH HONOURS 2016 EKA 4070 Taxation I Program S-1 Accounting Page 1

2 Course Name Course code / credits Study program Semester Course Prerequisites : TAXATION I : EKA4070 / 3 credits : Bachelor Degree (S1) in Accounting : THREE : BUSINESS LAW Description of Subjects I.. This course describes the taxation system of Indonesia on General Provisions and Tax Procedures, Taxes and Levies, Land and Building Tax, Tax on Acquisition of Land and Building, Stamp Duty and Tax Justice. Learning Outcomes Students can analyze and evaluate the Indonesian taxation system which includes General Provisions Administration of Taxation, Tax and Retribution, Land and Building Tax, Tax on Acquisition of Land and Building, Stamp Duty and Tax Justice. Reference 1. Mandatory Books: 1. Siti Resmi, Perpajakan dalam Teori dan Praktek, Salemba Empat, edisi 8, DR. Waluyo, MSc., Ak. Perpajakan Indonesia, Salemba Empat, edisi 10, SantosoBrotodihardjo, S.H., PengantarHukumPajak, Penerbit PT Djambatan 4. Undang-undang No. 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah 5. Undang-undang No. 16 Tahun 2009 tentangketentuanumumtatacaraperpajakan 6. Undang-undang No. 14 Tahun 2002 tentangpengadilanpajak 7. Undang-undang No. 19 Tahun 2000 tentangpenagihanpajakdengan Surat Paksa 8. Undang-undang No. 13 Tahun 1985 tentang Bea Materai 9. Peraturan Pemerintah No. 24 Tahun 2000 tentang Perubahan Tarif Bea Materai 10. Peraturan Pemerintah No. 91 Tahun 2010 tentang Jenis Pajak Daerah Dipungut Berdasarkan Penetapan Kepala Daerah atau Dibayar Sendiri oleh Wajib Pajak. Evaluasi Hasil Belajar 11. Perda Prov DKI Jakarta No. 16 Tahun 2011 tentang Pajak Bumi dan Bangunan Penilaian mahasiswa akan ditentukan berdasarkan gabungan dari komponen berikut ini: Perdesaan dan Perkotaan 1) Ujian tengah semester (UTS) 30% 2). Ujian akhir 12. semester Perda Prov (UAS) DKI Jakarta No. 18 Tahun 30% 2010 tentang Bea Perolehan Hak atas Tanah dan 3). Tugas terstruktur Bangunan 40% 2. Other References:. 1. Herry Purwono, Dasar-Dasar Perpajakan dan Akuntansi Pajak, Penerbit Erlangga, EKA 4070 Taxation I Program S-1 Accounting Page 2

3 The conversion value of the number to the value of the letter, according the weight of components, are as follows: Score Value Weight Score Value Weight 90 A 4,00 60,00 64,99 C + 2,25 80,00 89,99 A - 3,75 55,00 59,99 C 2,00 75,00 79,99 B + 3,25 50,00 54,99 C - 1,75 70,00 74,99 B 3,00 45,00 49,99 D 1,00 65,00 69,99 B - 2,75 < 45 E 0,00 EKA 4070 Taxation I Program S-1 Accounting Page 3

4 Class plan Week- End ability Expected Topic and Sub Topic Method learning Instructional Media Learning Source Description of Duties 1 Have the ability to become clear the definition, tax functions, basic justification collection, types and the existence of tax law Tax and Legal linkages Taxes by other laws. Basics of Taxation Understand: a. definition, b. tax functions, c. justification collection taxes and d. principles of taxation; e. tax collection system f. types of taxes g. Tax Law as well as the existence of linkages Tax Law with other legal (OHP), LCD, Santoso Brotodihar djo,sh; 2 Have the ability to become clear the General Provisions Taxation on the subject of taxation, taxpayer, and NPWP, and SPT covers understanding, the function and effect law. KUP 1. Subject of Tax 2. Taxpayers 3. Rights and Obligations of Taxpayers 4. Taxpayer Identification Number a. Definition b. Functions c. The legal consequences of NPWP (OHP), LCD, EKA 4070 Taxation I Program S-1 Accounting Page 4

5 5. Tax ( SPT ) a. Definition b. Functions c. The legal consequences SPT 3 Have the ability to become clear the General Provisions Taxation about Bookkeeping. Bookkeeping / Recording for WP a. Understanding Books and Records b. Bookkeeping obligations c. Principle / Principles of Bookkeeping d. Recording obligations e. Bookkeeping in Foreign Languages f. Bookkeeping according to the SAK and KUP. g. Bookkeeping legal sanctions, 4 Having the ability Explaining General Provisions Taxation on Tax audits. Tax audits a. understanding Inspection b. Examination goal c. Scope of Examination d. Criteria and type examination e. Standard Examination f. Rights and Obligations of Tax Audit g. Rights and Obligations WP in the Tax Inspection h. Legal consequences examination, U U No EKA 4070 Taxation I Program S-1 Accounting Page 5

6 5 Have the ability to explain the General Rules of Taxation On the Determination and Assessment Tax. Determination and Tax Assessment a. Function Tax Assessments and STP b. Current tax payable c. Type Determination and Tax Assessment 1. STP 2. SKPKB 3. SKPKBT 4. SKPLB 5. SKPN, 6 Have the ability to explain the General Rules of Taxation About Billing and Payment Tax debt Billing and Payment Tax debt a. Basic Billing Tax b. Installments and Tax Payment Delays c. Billing d. Billing interest e. Formerly Rights f. Elimination of Tax Receivables g. Foreclosure h. hostage, 19/ Have the ability to explain the General Rules of Taxation legal remedies Taxpayers filed objection and appeal. Objections and Appeals a. Definition of objections; b. Objections filed mechanism. c. Definition of Appeal; d. Appeal filed mechanism. U U No 14/2002 EKA 4070 Taxation I Program S-1 Accounting Page 6

7 , 8 9 Have the ability to explain Link and match between regulation Taxation with the reality of day-to day. Able to describe and analyze the material sessions 1-8 Simulations by the lecturer on taxation policy of Indonesia with reality, such as the study of underpayment, Tax incentives, compliance and taxpayer awareness. Mid Test Closed Book, 19/ /2002 Surgical cases concerning the establishment of corporate taxation and tax assessment 10 Have the ability to explain the relevance central tax and local tax, the definition and types of local taxes, local tax regulations, subject, object and system of voting and counting local tax. Local tax a. Distribution of central taxes and local taxes; b. Understanding Local Tax; c. Type Local Tax; d. Local Tax Regulation; e. Subject and Object Local Tax; f. Local tax collection system; g. Calculation of local taxes., 28/2009 PP No 91/ Have the ability to explain differences in taxes and levies area, understanding and other types of levies, levies regulations, subject, object and system of voting and counting Retribution. Retribution a. Differences in taxes and levies; b. PengertianRetribusi Region; c. Type Retribution; d. Levies Regulation; e. Subject and Object Retribution; f. Levies collection system; g. Calculation of levies., 28/2009 PP No 91/2010 EKA 4070 Taxation I Program S-1 Accounting Page 7

8 12 Have the ability to explain Understanding, arrangement, subject and object Land and Building Tax (PBB), the system polling, counting and distribution of the proceeds of Land and Building Tax (PBB) Land and Building Tax (PBB) a. Definition of Land and Building Tax; b. Land and Building Tax arrangements; c. Subjects and objects Land and Building Tax; d. Land and Building Tax Collection System; e. Building Land Tax Calculation; f. The division of proceeds and other land and building tax Rural and Urban Areas, 28/2009 PP No 91/2010 Perda DKI N0 16/ Have the ability to explain understanding, arrangement, subject and object, and when payable BPHTB, voting system, and the counting of Customs Acquisition of Land and Building owed. Tax on Acquisition of Land and Building ( BPHTB ) a. Understanding BPHTB; b. BPHTB arrangements; c. BPHTB subject and object; d. When and where payable BPHTB; e. Calculation BPHTB owed., 28/2009 PP No 91/2010 Perda DKI N0 18/ Have the ability to explain definition Of stamp duty (BM), the type of BM, Subject and object, and when payable BM. Stamp Duty/Bea Materai (BM) a. Understanding BM; b. Types of BM; c. Object BM; d. Rates BM; e. Currently BM owed., 13/2005 PP No 24/2000 EKA 4070 Taxation I Program S-1 Accounting Page 8

9 15 16 Have the ability to explain the arrangement, the existence, And procedural mechanisms In the tax court. Have the ability Objection explained above, Lawsuit and Appeal fields taxation. Tax justice a. Settings b. Tax Justice existence. c. Mechanism in the judicial proceedings in tax d. Implications and legal remedies against the decision of the tax court. Objection, lawsuit and Appeal the field of taxation a. Definition of Objections, Claims and Appeals b. Settings c. Objection legal products, d. Lawsuit and Appeal fields e. Taxation f. Objections sanctions, g. Lawsuit and Appeal h. the field of taxation,, 14/ / Have the ability to explain Link and match between regulation Taxation with the reality of day-to day Simulations by the lecturer on taxation policy of Indonesia with reality, such as the review of the PBB, BPHTB, BM, Tax Justice, and objection, lawsuit and appeal the area of taxation. Lectures, group, Surgical cases concerning the establishment of corporate taxation and tax assessment EKA 4070 Taxation I Program S-1 Accounting Page 9

10 18 Able to describe and analyze the material sessi Final Test Closed Book Created By: Approved By: Acknowledged By: Kara Moestafa, S.H.; M.H. Lecturer Jasman S.E.; MBA. Head of Bachelor degree in Accounting School DR. Hidayat Sofyan Wijaya, SE,MM Dean of Faculty Economics and Business EKA 4070 Taxation I Program S-1 Accounting Page 10