OUTLINE COURSE STUDY

Subject Code

: ACC 93227/ ACC 13227

Subject

: TAXATION 2 + LAB

Number of credits

: 3 credits

Program Study

: Accounting

Academic Year

: Even Semester Year of 2014/2015

UNIVERSITAS PELITA HARAPAN

Description
This subject is aimed to discuss various legitimate taxation rules and its effect for the financial statement of a company and the company itself. The
discussion does not only emphasize on the control of taxation regulations but also on the rule of its application in the company.
The students are expected to have a deeper understanding of the general provisions, rules of taxation in Indonesia such as tax subject, object Tax,
Tax Tariff, Calculating taxes, cuts, deposit fees and tax reporting. The discussion in this course includes understanding of taxation, General
Provisions and Tax Procedures, Corporate Income Tax (PPh), Value Added Tax (PPN), Sales Tax on Luxury Goods (PPnBM), Land and Building
Tax (PBB) and The Customs and Duty (Bea Materai) .
This subject also provides the students an understanding of the role of taxes as a source of state revenue and its function to support national
development so that they can look at taxes in Indonesia are more extensive and detailed.

Course Objectives
Afters tudying this course students are expected to be:
o Capable to describe a range of functions both the Indonesian tax on corporate income tax, VAT and Sales Tax and tax courts.
o Capable to describe the rights, obligations, and legal sanctions related to taxation more wisely with the more extensive and detailed perspective
o Capable to criticize the issues developed in the field of taxation widely and detailed.
o Understand the importance of ethics in taxation, especially in Income Tax.
o Understand the tax return for Personal Income Tax
o Will be able to analyze government policies and regulations related to the formal and material tax laws and regulations, and applying the tax law
system in Indonesia.

1 Taxation 2 Universitas Pelita Harapan

CourseMethods

Media

(a). Face-to-face presentation

(b). Problem solving
(c). Discussion
(d). Descriptive analysis

Session

CourseAssessment
(a) White board
(b) Internet resources
(c) LCD Projector

Learning Objective

Topic

(a) Mid Test

: 30%
(b) Final Test : 30%
(c) Group Ass: 15%
(d) Quizzes: 10 %
(e) Private Assg: 15%

Subject

References
Income Tax Law No.
36/2008 and The
Government Regulation
www.pajak.go.id
Income Tax Law No.
36/2008 and The
Government Regulation
www.pajak.go.id
Income Tax Law No.
36/2008 dan The
Government Regulation No.
46/2013 for Small Medium
Enterprise (SME)
www.pajak.go.id
Income Tax Law No.
36/2008 dan The
Government Regulation No.
46/2013 for Small Medium
Enterprise (SME)
www.pajak.go.id
Income Tax Law No.
36/2008 dan The
Government Regulation No.
46/2013 for Small Medium
Enterprise (SME)
www.pajak.go.id

Students will be able to explain the

definition and function of Personal
Income Tax in Indonesia.

Personal Income Tax

Reconciliation of fiscal (Fixed

and Temporary)

Students will be able to explain the

definition and function of Personal
Income Tax in Indonesia.

Personal Income Tax

Students will be able to explain the

definition and function of Corporate
Income Tax in Indonesia.

Corporate Income Tax

- The Cost of which can not

be deducted.
- Method Depreciation and
inventory are allowed.
- The compensation loss
- Discussion of the tax credit
(installment pph art 25 and
other tax credits, including
the final tax)

Students will be able to explain the

definition and function of Corporate
Income Tax in Indonesia.

Corporate Income Tax

- The compensation loss

- Discussion of the tax credit
(installment pph art 25 and
other tax credits, including
the final tax)

Students will be able to explain the

definition and function of Corporate
Income Tax in Indonesia.

Corporate Income Tax

- The compensation loss

- Discussion of the tax credit
(installment pph art 25
and other tax credits,
including the final tax)

2 Taxation 2 Universitas Pelita Harapan

Student will able to understand the

installment calculation in the current year
and tax calculation the end of the year

Corporate Income Tax

and filling Returns
Income Tax Corporate

Income Tax Law No.

36/2008 dan The
Government Regulation No.
46/2013 for Small Medium
Enterprise (SME)
www.pajak.go.id

MID TEST

7
Session

- The compensation loss

- Discussion of the tax credit
(installment PPh article 25
and other tax credits,
including the final tax)
- Filling SPT Corporate
Income Tax both manual
and online.

Learning Objective

Topic

Students will able to understand and

calculate VAT and Sales Tax on Luxury
Goods in Indonesia.

VAT and Sales Tax on

Luxury Goods

Students will able to understand, explain

and calculate VAT and Sales Tax on
Luxury Goods in Indonesia.

VAT and Sales Tax on

Luxury Goods

10

Students will able to understand, explain

and calculate VAT and Sales Tax on
Luxury Goods in Indonesia and filling
Value Added Tax and Sales Tax return
period..

VAT and Sales Tax on

Luxury Goods.
Fill in Value Added Tax
and Sales Tax return
period.

11

Students will able to understand, explain

and calculate the Stamp Duty and
BPHTB

Stamp Duty and Land

and BPHTB

3 Taxation 2 Universitas Pelita Harapan

Subject
- The Characteristics of VAT.
- Objects VAT & Subject VAT
- DPP and mechanism of VAT
collection.
- Tax invoice
- Points of VAT payable below case
study in Indonesia.
- VAT in and VAT out
- Restitution and compensation
mechanisms
- VAT and Sales Tax on Luxury
Goods Facilities
- Submission of BKP and or a
specific JKP.
- Fill in Value Added Tax and
Sales Tax return period
manually
- Fill in Value Added Tax and
Sales Tax return period
Automatically
- Stamp duty
- BPHTB

References
Waluyo Ch.1-5
www.pajak.go.id
Waluyo Ch.6-12
www.pajak.go.id

Waluyo Ch.13-16
www.pajak.go.id

Waluyo Ch.17&19
www.pajak.go.id

12

Students will able to understand, explain

and calculate the Stamp Duty and Land
and Building Tax (PBB)

13

Students are able to understand and

explain the procedures and the
procedures of tax audit and tax Court

Land and Building Tax

(PBB),
Sector P3, the plantation,
the Forestry and the
Mining.
Tax Audit and the Tax
Court

- Land and Building Tax (PBB)

Waluyo Ch.18
www.pajak.go.id

- Procedures of Tax Audit

- The Tax Court

Waluyo Ch. 21
www.pajak.go.id

FINAL TEST

14

Main Reference:
1.
2.
3.
4.
5.
6.

Waluyo, 2011. Perpajakan Indonesia, Buku 2 Edisi 10, Penerbit Salemba Empat.
General Provisions and Procedures of Taxation, Indonesia Republic Law No.16; 2009.
Income Tax, Indonesia Republic Law, No.36 year 2008.
Indonesia Government Tax Regulations
Minister of Finance of The Republic of Indonesia, Regulation of the Finance Minister of the Republic of Indonesia.
Indonesia Directorate General of Tax Regulations, Circular Letter of the Directorate General of Tax.

Other reference:
1. Rudi Wirawan B, Ilyas, 2010. Ketentuan Umumdan Tata Cara Perpajakan, Penerbit Salemba Empat.
2. Primandita Fitriandi, Yuda A, Agus Puji Priyono, 2010. Kompilasi Undang - Undang Perpajakan, Penerbit Salemba Empat.
3. Other literatures
Prepared by,

Witnessed by,

Approved by,

Yohanes Mardinata R, SE., Ak., M.Ak., CA.

Subject Coordinator

Student Name:
NIM:

Dr. Anthonius Herusetya, Ak., MM., CA.

Accounting Department Head

4 Taxation 2 Universitas Pelita Harapan