SYLLABUS

TAXATION 2 (3 SKS)

Subject Title Taxation 2

Credit Value 3
Year 3
Pre-requisite/ Taxation 1
Co-requisite/
Exclusion
Role and This courseis a part ofthe Taxation class which consists of Taxation 1 and Taxation
Purposes 2.This course is intended that students are expected to be able to analyze tax
compliance of the company. Studentsare also expected to be able to analyze tax
management on non-complex international transactions. This course discusses the
taxation general provisions and procedures, regulation of tax court, basic concepts
of tax management and international taxation, as well as regulation of local taxes
and retributions.
Subject Upon completion of the subject, students will be able to apply technical
Learning competence in taxation as well as to demonstrate ethics and social responsibility,
Outcomes critical thinking, and communication skills.

Technical Competence in Taxation (LO1)

a. Analyzetaxation compliance and filing requirements in Indonesia(T1)
 Analyze the taxation general provisions and procedures (Ketentuan Umum
dan Tata Cara Perpajakan/KUP) and its application: registration, bookkeeping,
tax payment, tax filing, tax audit, tax assessment and tax penalties, tax
collection, tax collection with distress warrant and further actions, tax
investigation, tax objection, tax appeal, tax lawsuit, and judicial review
b. Analyze the procedure of tax court and its application (T2)
c. Analyze tax management issues (tax planning, tax avoidance, and tax evasion)
on non-complex international transactions (T3)
d. Prepare direct and indirect tax calculations for individuals and organizations
(T4)
 Calculate, record, and report local taxes and retributions: Land and Building
Tax of Rural and Urban Areas (Pajak Bumi dan Bangunan Perdesaan dan
Perkotaan/PBB-P2), Acquisition Duty of Right on Land and Building (Bea
Perolehan Hak atas Tanah dan Bangunan/BPHTB), and other local taxes and
retributions
 Calculate, record, and report Tax on Title Transfer of Land and Building
(Pajak atas Pengalihan Tanah dan Bangunan/PPhTB) and Stamp Duty (Bea
Meterai)
e. Ethics and Social Responsibility: Demonstrate knowledge of relevant social
and ethical considerations (LO2)
f. Critical Thinking: Able to provide argumentsbased on related tax law and
draw conclusion supported by appropriate evidence(LO3)
g. Communication:Communicate clearly and concisely in oral presentation and
 academic report in English/Indonesian language (LO4)
Subject
Synopsis/ Week
Topics LO References
Indicative #
Syllabus 1 Pre-Lecturing a UU PPh, UU PPN,
a. Explanation of Syllabus UU KUP, and
b. Group Allocation Other Sources
c. Explanation of Assignment
d. Explanation of Class Rules Active Lecturing
(AL)
Review and Introduction
a. Review of Basic Concepts of
Taxation, Tax Law, and Tax System
and Tax Organizations in Indonesia
b. Review of Income Tax (PPh), Value-
Added Tax (PPN), and Sales Tax on
Luxury Goods (PPnBM)
c. Introduction to the Taxation General
Provisions and Procedures (KUP)

2 Taxation General Provisions and a UU KUP and Other

Procedures (KUP) – 1 Sources

KUP: Registration, Bookkeeping, Tax UU KUP: Article 2,

Payment, and Tax Filing 2A, 3, 4, 5, 6, 7, 8, 9,
a. Taxpayer Identification Number 10, 11, 28, 32
(NPWP) and Validation Number of
Taxable Entrepreneur (NPPKP) Collaborative
b. Bookkeeping and Recording Learning (CL)
c. Tax Payment
d. Tax Filing
e. Tax Penalties

3 Taxation General Provisions and a UU KUP and Other

Procedures (KUP) – 2 Sources

KUP: Tax Audit, Tax Assessment, and UU KUP: Article

Tax Collection 12, 13, 13A, 14, 15,
a. Self-Assessment vs Tax Audit 16, 17, 17A, 17B,
b. Tax Assessment 17C, 17D, 18, 19,
c. Tax Collection 21, 22, 29, 29A, 30,
d. Tax Penalties 31, 36, 37

Collaborative
Learning (CL)
4 Case 1: KUP Application – 1 a, e, f, UU KUP and Other
a. Registration, Bookkeeping, Tax g Sources
Payment, and Tax Filing
b. Tax Audit, Tax Assessment, and Tax Case-based Learning
Collection (CBL) and
Presentation

5 Taxation General Provisions and a UU KUP and Other

Procedures (KUP) – 3 Sources

KUP: Tax Collection using Distress UU KUP: Article

Warrant and Confiscation, Secrecy, 20, 34, 35, 35A, 38,
Taxation Data, Criminal Offence, and 39, 39A, 40, 41,
Tax Investigation 41A, 41B, 41C, 43,
a. Tax Collection using Distress 43A, 44, 44A, 44B
Warrant and Confiscation
b. Abolishment of Secrecy Obligation UU No. 19 Tahun
of Third Party 2000; PERPU No. 1
c. Information from Government and Tahun 2017
Other Agencies
d. Criminal Offence in Taxation Collaborative
e. Tax Investigation Learning (CL)

6 Taxation General Provisions and a UU KUP and Other

Procedures (KUP) – 3 Sources

KUP: Tax Objection, Tax Appeal, Tax UU KUP: Article

Lawsuit, and Judicial Review 23, 25, 26, 26A, 27,
a. Procedures, Requirements, Decision, 27A
and Penalties of Tax Objection
b. Procedures, Requirements, Decision, UU Pengadilan
and Penalties of Tax Appeal and Tax Pajak: Article 35,
Lawsuit 36, 37, 38, 39, 40,
c. Procedures, Requirements, Decision, 41, 42, 43, 77, 80,
and Penalties of Judicial Review 81, 83, 86, 87, 88,
89, 91, 92, 93

Collaborative
Learning (CL)

7 Case 2: KUP Application – 2 a, e, f, UU KUP and Other

a. Tax Collection using Distress g Sources
Warrant and Confiscation, Secrecy,
Taxation Data, Criminal Offence, Case-Based Learning
and Tax Investigation (CBL) and
b. Tax Objection, Tax Appeal, Tax Presentation
 Lawsuit, and Judicial Review

MIDTERM EXAM
8 Tax Court b UU KUP and UU
a. Appeal Procedures Pengadilan Pajak
b. Tax Court Procedures
c. Example of Tax Appeal Collaborative
Learning (CL)

9 Presentation: Tax Court Observation b, e, f, UU Pengadilan

Report g Pajak, UU KUP,
a. Analysis of Tax Court Process UU PPh, UU PPN,
b. Analysis of Case Observed in Tax and Other Sources
Court
c. Identification of Ethical Issues Experiential
d. Analysis of Accounting, Audit, and Learning (EL) and
Management Aspects in Taxation Presentation

10 Case 3: Tax Appeal b, e, f, UU Pengadilan

a. Analysis of Case on Tax Appeal g Pajak, UU KUP,
Verdict UU PPh, UU PPN,
b. Identification of Ethical Issues and Other Sources
c. Analysis of Accounting, Audit, and
Management Aspects in Taxation Case-Based Learning
(CBL) and
Presentation

11 Introduction to Tax Management and c, e UU KUP, UU PPh,

International Taxation UU PPN, and
a. Introduction to Tax Management Other Sources
and International Taxation
b. Tax Management on International Active Lecturing
Transactions (AL)
c. Tax Planning, Tax Avoidance, and
Tax Evasion
d. Ethical Issues in Taxation

12 Case 4: Tax Management on Non- c, e, f, UU KUP, UU PPh,

Complex International Transactions g UU PPN, and
a. Case of Tax Management on Non- Other Sources
Complex International Transactions
b. Identification of Tax Planning, Tax Case-Based Learning
Avoidance, and Tax Evasion (CBL) and
c. Identification of Ethical Issues Presentation

13 Local Taxes and Retributions, Land d UU PDRD, UU

 and Building Tax of Rural and Urban PPh, and UU Bea
Areas (PBB-P2), Acquisition Duty of Meterai
Right on Land and Building (BPHTB),
Tax on Title Transfer of Land and Active Lecturing
Building (PPhTB) and Stamp Duty (AL)
a. Definition, Subject, Object, Tariff,
and Calculation of Land and
Building Tax of Rural and Urban
Areas (PBB-P2), Acquisition Duty of
Right on Land and Building
(BPHTB), and Other Local Taxes and
Retributions
b. Definition, Subject, Object, Tariff,
and Calculation of Tax on Title
Transfer of Land and Building
(PPhTB) and Stamp Duty
c. Illustration of Land and Building
Tax of Rural and Urban Areas (PBB-
P2), Acquisition Duty of Right on
Land and Building (BPHTB), Tax on
Title Transfer of Land and Building
(PPhTB), and Stamp Duty

14 Current Issues in Taxation a Other Sources

a. Tax Amnesty in Indonesia
b. Changes in Indonesia’s Tax Laws Active Lecturing
(UU KUP, UU PPh, UU PPN) (AL)
c. Tax Regulation Plan for E-Commerce
in Indonesia, etc.

FINAL EXAM
A
Teaching/Lear Teaching methods used in this course are active lecturing, collaborative learning,
ning experiential learning, and case-based learning.
Methodology
In collaborative learning, students discuss materials in several groups under
guidance of the lecturer. In case-based learning, students achieve the learning
objectives by discussing and analyzing cases in several groups under guidance of
the lecturer. Students are required to submit papers containing analysis of the
cases and to deliver presentation of the cases which is then followed by
discussion.

This course also applies experiential learning method in which students are
required to attend a tax trial in tax court and to analyze tax court process and tax
cases observed in the tax court. Students are also required to submit the
observation report and to deliver presentation of the report which is then
 followed by discussion.

The policy related to plagiarism, cheating, and attendance must refer to the
faculty regulation.
Assessment
Method in Intended Learning Outcomes to
Specific Assessment %
Alignment be Assessed
Methods/Tasks Weighting
with Intended a b c d e f g
Learning Continuous Assessment 100
Outcomes GROUP 25
- Case 1: KUP Application
70 10 10 10
(5%)
- Case 2: Tax Appeal (5%) 70 10 10 10
- Case 3: Tax Management
on Non-Complex
70 10 10 10
International
Transactions (5%)
- Experiential Learning:
Tax Court Observation 70 10 10 10
Report (10%)
INDIVIDUAL 75
- Collaborative Learning
80 20
(10%)
- Participation (5%) 60 20 10 10
- Midterm Exam (30%) 100
- Final Exam (30%) 40 30 30
a
Details of The specific learning methods used in this subject are:
Learning  Active Lecturing(Session 1, 11, 13, and 14)
Methods Lecturers will explain materials in the class. This method will also be
conducted during guest lecture.

 CollaborativeLearning(Session 2, 3, 5, 6,and 8)
Students are divided into groups and discuss the specific topic related tothe
taxation general provisions and procedures (KUP) in Focus Group Discussion
(FGD) and Home Group Discussion (HGD). The materials are divided into
several topics for FGD and then all of FGD’s topics will be discussed in HGD.
Finally, each group will present the results of discussions with the lecturer as
facilitator. Results of the discussion are expected to improve
students’understanding to the concept.

 Case-Based Learning(Session 4, 7, 10, and 12)

Students are divided into groups to discuss specific cases and to present cases
with the lecturer as facilitator.

 Experiential Learning – Tax Court Observation (Session 9)

 In session 1, students are informed that they are required to attend a tax trial in
tax court before midterm exam and to present the observation in session 6. It is
expected that students have more understanding of the tax appeal atmosphere
and process in the tax court.
Student Study
Effort Class Contacts:
Expected Lectures 13 hours
Discussion 17 hours
Presentation 5 hours
SUB TOTAL 35 hours
Other Study Effort:
Preparation for Cases and Observation Report 16 hours
Preparation for Collaborative Learning 10 hours
Self-Study 14 hours
Tax Court Observation 3 hours
SUB TOTAL 43 hours
TOTAL 78 hours
a
Reading List Required Readings:
and 1. Law No. 36 year 2008 on Income Tax (Pajak Penghasilan) (UU PPh)
References 2. Law No. 42 year 2009 on Value-Added Tax and Sales Tax on Luxury Goods
(Pajak Pertambahan Nilai Barang dan Jasa dan Pajak Penjualan Atas Barang Mewah)
(UU PPN)
3. Law No. 28 year 2007 on Taxation General Provisions and Procedures
(Ketentuan Umum dan Tata Cara Perpajakan) (UU KUP)
4. Law No. 14 year 2002 on Tax Court (Pengadilan Pajak) (UU Pengadilan Pajak)
5. Law No. 28 year 2009 on Local Taxes and Retributions(Pajak Daerah dan
Retribusi Daerah) (UU PDRD)
6. Law No. 13 year 1985 on Stamp Duty(Bea Meterai) (UU Bea Meterai)
7. Law No. 12 year 1985 on Land and Building Tax(Pajak Bumi dan Bangunan)
8. Other tax regulations (UU, PERPU, PP, PMK, KMK, PER, KEP, SE, etc.)

Supplementary Readings:
1. Tubagus Chairul Amakhi. 2017. General Provision and Procedures in Taxation &
Tax Court (Ketentuan Umum Perpajakan & Undang-Undang Pengadilan Pajak).
Jakarta: Perca Publisher. (TCA1)
2. Tubagus Chairul Amakhi. 2017. Income Tax Law (Undang-Undang Pajak
Penghasilan). Jakarta: Perca Publisher. (TCA2)
3. Tubagus Chairul Amakhi. 2017. Value Added & Regional Tax Law (Undang-
Undang Pajak Pertambahan Nilai & Daerah). Jakarta: Perca Publisher. (TCA3)
4. Waluyo. 2010.Perpajakan Indonesia,Book 1 and Book 2. Jakarta: PenerbitSalemba
Empat. (W)
5. Websites: www.pajak.go.id, www.kanwilpajakwpbesar.go.id, www.ortax.org,
etc.