UNIVERSITAS INDONESIA
FACULTY OF ECONOMICS AND BUSINESS DEPARTEMENT OF ACCOUNTING
UNDERGRADUATE PROGRAM
SYLLABUS TAXATION 1 ACCT 13101
SEMESTER II 2015/2016
No. Lecturer E-mail
1 2 3 4 5 6
Subject Code ACCT 13101 Subject Title Taxation 1 Credit Value 3
Credit Year 2 Pre-requisite/
Co-requisite/ Exclusion
Introduction to Accounting 2
Role and
Purposes This course is part of the taxation class which consists of theTaxation 1 and Taxation 2. This course aim is intended that students can independently complete the personal and corporate income tax and also value added tax.
This course discusses about tax concepts, tax system, basic concept of income tax; administration, recording and reporting of income tax, withholding tax, personal and corporate income tax; Value Added Tax (Pajak Pertambahan Nilai/PPN) and Sales Tax for Luxury Good (Pajak Penjualan Barang Mewah/PPnBM). Subject Learning
Outcomes Upon completion of the subject, student will be able to:Technical Competence: In Taxation a. Explain the Indonesia's taxation compliance and filing
requirements (T1)
Explain tax concepts and tax system in Indonesia Explain income tax concepts, administration of
withholding tax and tax reporting
Luxury Good
b. Prepare the direct and indirect tax calculations for individuals and organizations (T2)
Calculate, record and report withholding tax Calculate, record and report personal income tax Calculate, record and report corporate income tax Calculate, record and report Value Added Tax and
Sales Tax for Luxury Good
c. Ethics And Social Responsibility: Demonstrate knowledge of relevant social and ethical considerations (LO1)
Subject Synopsis/ Indicative
Syllabus Week # Topic LO
Reference s
1 Pre Lecturing:
a. Description of syllabus b. Group and assignment
allocation
c. Explanation of class rules Introduction to Indonesian Taxation
a. Tax system
b. Rule and function of tax in government budget
c. Tax concepts (including tax levy)
d. Problems in tax levy e. Link between tax and
accounting
a Ch 1 (W)
2 Income Tax
a. Subject and non subject of income tax
b. Object and non object of income tax
c. Deductible and non deductible expenses
d. Case: identification of subject and object of income tax
a Art 3, 4, 15, 28 (1) & (2) (UU PPh) Chp 2 (W) Case 1 OL Quiz 1
3 Withholding tax –Income Tax Article 21/26
a. Tax withholders and tax subject
b. Tax object: salary, severance, honorarium etc
c. Illustration of Income Tax Art 21/26 calculation
d. Recording and presentation of a and b
Income Tax Art 21/26 on financial statement
4 Withholding Tax – Income Tax Article 22,
23/26, 24, 4 (2)
a. Tax withholders and tax subject
b. Tax object:
Import activity, purchase of goods etc
dividend, interest, service delivery etc
land/building rent, deposit interest etc
c. Tax credit concept of Income Tax Art 24
d. Illustration of Income Tax Art 22, 23/26, 24, 4(2) calculation e. Recording and presentation of Income Tax Art 22, 23/26, 24, 4(2) on financial statement
a and b
Art 22, 23/ 26, 24, 4(2) (UU PPh)
5 Case: Withholding
a. Case: calculation of Income Tax Art 21/26, 22, 23/26, 24 and 4(2)
b. Case: reporting of Income Tax Art 21/26, 22, 23/26, 24 and 4(2)
c. Case: ethical consideration in tax levy
b Case 2
OL Quiz 2
6 Taxable Income Calculation a. Gross and net income,
deemed net income b. Small and micro business
(UKM) taxation – final tax PP 46
c. Fiscal reconciliation concept d. Identification of object and
non object of income tax e. Identification of deductible
and non deductible expenses f. Loss compensation
g. Calculation of taxable income, tax payable and under/over payment
h. Illustration of personal income tax
a and b
UU PPh
7 Personal Income Tax Calculation
a. Type of personal tax payer
a and
and its tax reporting b. Income Tax Art 25
c. Tax calculation for personal tax payer with more than 1 income sources
d. Tax calculation for personal tax payer doing business e. Tax reporting of personal tax
payer
f. Case: calculation and
reporting of personal income tax
b
(UU PPh) Case 3 OL Quiz 3
8 Assets Taxation
a.Acquisition of fixed assets, inventory, investment property
b.Fiscal depreciation c.Fiscal amortization d.Asset Revaluation e.Sale of assets
f. Related party transaction g.Leased asset
h.The difference between
accounting and tax treatment of assets and implication to the financial statement i. Illustration of assets taxation
calculation
a and b
Art 10, 11, 18
(UU PPh)
9 Corporate Income Tax and Permanent
Establishment/BUT a. Fiscal reconciliation
b. Income Tax Art 25 special condition
c. Current and deferred tax d. Calculation of current and
deferred tax
e. Definition of Permanent Establishment/PE
f. Tax object of PE g. PE tax calculation
h. Calculation and reporting of corporate income tax
i. Recording and presentation of corporate income tax on financial statement
a and b
Art 4, 5, 6, 9, 16, 17, 28, 29, (UU PPh) PSAK 46
10 Case: Corporate income Tax a. Case: calculation of
corporate income tax and PE income tax
b. Case: ethical consideration in b and c
corporate income tax calculation and reporting c. Case: corporate income tax
reporting
11 Concepts of Value Added Tax (VAT) and Sales Tax for Luxury Good
a. Basic concepts, object, tariff of VAT and Sales Tax for Luxury Good
b. VAT Tax Payer
c. VAT and Sales Tax for Luxury Good tax base
d. Calculation of VAT in, VAT out and over/under payment e. VAT and Sales Tax for Luxury
Good Reporting and recording a and b
Art 1-5, 7, 9, 10, 11a, 12, 14, 16, 33, 36 (UU PPh)
12 VAT Tax Object, Tax Invoice, VAT Withholder
a. Delivery of taxable goods (BKP) and services (JKP) b. Non BKP and Non JKP c. Tax invoice
d. Taxable time
e. Goods return and service cancellation
f. Creditable VAT in g. VAT withholder and
confirmation for VAT tax payer
a Art 1, 3, 4, 6(13), 9, 13(5) & 7, 16, 32 (UU PPh)
13 Special VAT Regulation a. Small VAT tax payer b. VAT of Self construction
c. VAT of retailer, gold seller and construction industry
d. Definition and valuation of non-sales delivery
e. Account receivable changes f. Income recognition
differences based on VAT and financial statement
a and b
Art 16D (UU PPN)
14 Case: VAT
a. Case: calculation of VAT and Sales Tax for Luxury Good b. Case: VAT reporting
c. Case: ethical consideration in VAT calculation and reporting
b and c
Case 5 OL Quiz 5
g Methodology in which students achieve the study objectives by discussing and completing related problems or cases under the guidance of lecturer. There are several sessions that students are required to make presentation followed by discussion
Students are also required to attend the tutorial sessions to improve their technical skill related to all topics in this subject. The students will be required as well by tutor to complete online quizzes 5 times.
The policy related to plagiarism, cheating, and attendance must refer to faculty regulation.
Assessment Method in Alignment with Intended
Learning Outcomes
Specific Assessment Methods/Tasks
%
Weightin g
Intended Learning Outcomes to be Assessed
a b c
Continuous Assessment 100
GROUP 15
- Case 1: Identification of tax subject and object (3%)
50 50
- Case 2: Calculation and reporting of withholding tax (3%)
20 80
- Case 3: Calculation and reporting of personal income tax (3%)
20 80
- Case 4: Calculation and reporting of corporate income tax (3%)
20 70 10
- Case 5: Calculation and reporting of VAT and Sales Tax for Luxury Good (3%)
20 70 10
INDIVIDUAL 85
- Participation and
Discussion (5%) 30 60 10
- Quizzes (10%) 40 60
- Mid Term Exam (30%) 20 70 10
- Final Exam (30%) 20 70 10
- Tutorial (10%) 20 80
Details of
learning methods The specific learning methods used in this subject are:- Active Lecturing Almost in all sessions, Lecturers will explain the tax concepts, type of tax and how to calculate the tax using examples.
This method combines with tutorial and discussion at sessions 1, 2, 3, 4, 6, 7, 8, 11, 12, dan 13.
- Presentation
- Cases
Students are divided into groups to discuss specific case and then they have to present it (sessions 2, 5, 7, 10, 14). Other students are required to make question. Lecturer will give final conclution after discussion.
- Discussion
Students have to be active, both in class and through online media, to discuss the case or topic related to this subject with the lecturer as facilitator.
- Online Quiz
Student must finish 5 times online quizzes to test their understanding of the topics
- Tutorial
This subject is complited with tutorial class to discuss problem and cases.
Student Study
Effort Expected Class Contacts:
Lectures 19 hours
Discussion 9 hours
Presentation 6 hours
SUB TOTAL 34 hours
Other student study effort:
Preparation for cases 10 hours
OL Quiz 2 hours
Self study 20 hours
Tutorial 20 hours
SUB TOTAL 52 hours
TOTAL 86 hours
Reading List and
References Required Readings:1. Law No. 28 year 2007 regarding Ketentuan Umum dan Tata Cara Perpajakan (UU KUP)
2. Law No. 36 year 2008 regarding Pajak Penghasilan (UU PPh)
3. Law No. 42 year 2009 regarding Pajak Pertambahan Nilai Barang dan Jasa dan Pajak Penjualan Atas Barang Mewah (UU PPN)
4. Other tax regulations (KMK, PMK, SE, Surat Dirjen Pajak, dll) Supplementary Readings:
1. Waluyo, Perpajakan Indonesia, Penerbit Salemba 4, 2010. (W)
2. Other readings (Indonesia Tax Review, etc)
3. www.pajak.go.id, www.kanwilpajakwpbesar.go.id,
