International Undergraduate Program Course Outline
[Tax Law] / [4 Credits]
[2017/2018]
1. Study Program : Bachelor in Law
2. Department/Faculty : Tax Law Department/Faculty of Law
3. Course Title : Tax Law
4. Course Code : HKUI 1243
5. Credit/Semester : 4 Credits/Even Semester 6. Course Type:
Compulsory/Optional : Compulsory
7. Prerequisites : Civil Law and Business Law
8. Co-requisites : None
9. Course Coordinator : Dahliana Hasan, S.H., LL.M., Ph.D.
10. Course Instructors : Anugrah Anditya, S.H., M.T.
Fadhilatul Hikmah, S.H., LL.M.
Irine Handika, S.H., LL.M.
Dr Arvie Johan, S.H., M.H.
11. Course Description : This course will firstly elaborate on the fundamentals of taxation, such as the definitions, elements, characteristics, and functions of tax. The course continues by elaborating each type of taxes that are imposed in Indonesia.
The course will also overlook on the procedural law of taxation, such as the rights and obligations of taxpayers, and the legal proceedings with which taxpayers can pursue their right to fair collection of taxes. During the delivery of the course, various rules and regulations by which the Indonesian Government imposes taxes within its jurisdiction will be mostly scrutinized, along with existing theories and concepts of taxation postulated by distinctive tax scholars.
In addition, students will also be exposed with current issues on taxation, which prevail at the national and international level.
12. Course Objectives : After completing this course students will:
Have comprehensive understanding of the history and philosophy of taxation, including various definitions, characteristics, elements, and functions of tax;
Have comprehensive understanding of the scope of tax law as well as its integration with other branches of law, the emergence, characteristics, and cease of tax debt, types of modern taxes based on various categorizations;
Have ability to differentiate various types of taxes applied in Indonesia and rights and obligations of taxpayers;
Have the ability to identify the relevant tax laws which is applicable for cases in taxation; and
Have general overview of general procedures of tax audit, emergence of disputes in income tax and VAT, general rules and procedures of appeals, lawsuit, and Supreme Court Review, procedural law and decision of the Tax Court, the occurrence of penalties and interests, overview on recovery and write-off of tax debts, and general procedures of tax restitution.
13. Student Outcome Knowledge Competency
a. Able to understand, internalize and implement religious values, Pancasila, and ethical responsibilities of legal profession and integrity
Specialized Skills
b. Mastering the principles, theories, doctrines, and legal norms both nationally and internationally with a monodisciplinary legal research approach
General Skills
f. able to apply logical, critical, systematic, and innovative thinking in the context of development or implementation of science and technology that cares and implements the science of law in accordance with its area of expertise
g. able to make appropriate decisions in the context of solving legal problems based on the results of information and data analysis
14. CLO - Course Learning
Outcome Students will be able to: SO-PI
(KKNI) CLO1 Explain the history and philosophy of taxation, including
various definitions, characteristics, elements, and functions of tax A, B CLO2 Explain the scope of tax law as well as its integration with
other branches of law, the emergence, characteristics, and cease of tax debt, types of modern taxes based on various categorizations, tax collection system
B
CLO3 Have ability to differentiate various types of taxes applied in
Indonesia, including its rate structure B, F CLO4 Have the ability to identify the relevant tax laws which is
applicable for cases in taxation B, F, G
CLO5 Explain an overview of general procedures of tax audit, emergence of disputes in income tax and VAT, general rules and procedures of appeals, lawsuit, and Supreme Court Review, procedural law and decision of the Tax Court, the occurrence of penalties and interests, overview on recovery and write-off of tax debts, and general procedures of tax restitution
B, F
15. Linkages between Course Outcome with each meeting’s course outcome
CLO1 CLO2 CLO3 CLO4 CLO5
LLO20 x
LLO21 x
LLO22 x
LLO23 x
International Undergraduate Program Course Outline
[Tax Law] / [4 Credits]
[2017-2018]
16. Weekly Course Plan Meeti
ng
CLO Schedule (date, time)
Topic Sub-topic Teaching
Method *) Assessment
Method Assignment before/after the
Introduction
Introduction to Taxation
Syllabus; learning methods; grading
overview of taxation;
Micro and Macro Economics and Juridical Approach of Taxation; and
students have to give his personal opinion on taxation
Students shall read reading material No. 1 page 14-26 and 48-54
1, 2 and 9
#2
*) Teaching method 1. Classical 2. Discussion
3. Presentation 4. Visit
5. Paper
6. Small Group Discussion 7. Role play & simulation 8. Case study
9. Discovery learning (DL) 10. Self Directed Learning (SDL) 11. Cooperative Learning (CL) 12. Collaborative Learning (CbL) 13. Contextual Instruction (CI) 14. Project Based Learning (PjBL)
15. Problem Based Learning and Inquiry (PBL)
**) IUP is part of the faculty’s strategy for internationalisation and it has welcomed some international students; therefore, we ask your kind cooperation to list not only literature in Bahasa, but also in English.
17. Grading System
a. Grading component
Grading of this course is based upon Mid Term Examination, Final Examination and assessment in the form of Presentation and Paper submission
b. Grading scale
A = 4,00 A- = 3,75 B+ = 3,25 B = 3,00 B- = 2,75 C+ = 2,25 C = 2,00 D = 1,00 E = 0,00
c. Grading PlanPlease see Grading Plan for the Regular Program 18. References
1. Rochmat Soemitro and Dewi Kania Sugiharti, 2004. Asas dan Dasar Perpajakan I, Bandung:
Refika Aditama
2. Sumyar, 2004. Dasar-dasar Hukum Pajak dan Perpajakan, Yogyakarta: Universitas Atma Jaya 3. Sony Devano and Siti Kurnia Rahayu, 2006. Perpajakan: Konsep, Teori dan Isu, Jakarta 4. Mardiasmo, 2008. Perpajakan, Yogyakarta: Andi Offset
5. R. Santoso Brotodihardjo, 2008. Pengantar Ilmu Hukum Pajak, Bandung: Refika Aditama 6. John Hutagaol, 2007. Perpajakan: Isu-isu Kontemporer, Yogyakarta
7. Untung Sukardji, 2007. Pokok-pokok Pajak Pertambahan Nilai Indonesia, Jakarta:
RajaGrafindo Persada
8. OECD Committee of Fiscal Affairs Forum on Tax Administration, “Taxpayers’ Rights and
Obligations – Practice Note”, 2003. Available at
http://www.oecd.org/dataoecd/24/52/17851176.pdf
9. Victor Thuronyi, Comparative Tax Law, The Hague: Kluwer Law International
10. Fernando Serrano, “The Taxpayer’s Rights and the Role of the Tax Ombudsman: an Analysis from a Spanish and Comparative Law Perspective,” 35 Intertax 5, The Hague: Kluwer Law International, 2007
11. Nilgun Serim, “ Taxpayer’s Rights – The Turkish Model,” European Taxation, April 2008, Amsterdam: IBFD