Course Description
Tax law courses provide students with an understanding of the history of taxes, taxes and tax law, tax collection theory, tax distinctions, tax subjects and tax objects, tax rates, tax reform, tax debt, tax determination and regulation, tax payments and reporting, tax collection, tax audits and investigations, tax disputes as well as regional taxes and regional levies
Program Objectives (PO)
- Setelah mempelajari mata kuliah ini, mahasiwa mampu memahami sejarah pajak, pajak dan hukum pajak, teori pemungutan pajak, pembedaan pajak, subjek pajak dan objek pajak, tarif pajak, reformasi pajak,utang pajak, penetapan dan ketatapan pajak, pembayaran dan palporan pajak, penagihan pajak, pemeriksaan dan penyidikan pajak, sengketa pajak serta pajak daerah dan retribusi daerah