Perpajakan Course

This course discusses the analysis of basic concepts of taxation, general tax provisions and tax procedures linked to the latest tax regulations, examines income tax received by individual taxpayers and corporate taxpayers both domestically and abroad which includes PPH articles 21, 22, 23, 24, 25 and 26; reviewing final income tax and income tax article 15; reviewing value added tax (VAT) and luxury goods sales tax (PPNBM); stamp duty, regional taxes, regional levies and international taxes in accordance with applicable law provisions. Learning is carried out using the case based method.

PO-1
P3. Mahasiswa mampu mempraktikkan pengisian SPT dengan benar.

PO-2
C4. Mahasiswa mampu menelaah ketentuan umum dan tata cara perpajakan yang berlaku sesuai Undang-Undang Perpajakan dengan benar.

PO-3
C3. Mahasiswa mampu menghitung pajak terutang wajib pajak orang pribadi (OP) dan wajib pajak Bentuk Usaha Tetap (BUT) dengan teliti.

PO-4
A5. Mahasiswa mampu menunjukkan karakter tangguh dan adaptif.