UNIVERSITY OF MEDAN AREA
FACULTY : ECONOMIC AND BUSINESS STUDY PROGRAM : MANAGEMENT
LEARNING OF CONTRACT
1. THE IDENTITY OF SUBJECT :
Name of Subject : Taxation
Code Of Subject : MGT 32009
Bobot Mata Kuliah : 3 SKS
Dosen Pengasuh : 1. Raya Puspita Sari Hsb, SE., M.Si (Koordinator) 2. Fauziah Kumalasari, SE., M.Si (Anggota) 3. Pahmil Ali, SE., M.Ak (Anggota)
4. Pandapotan Ritonga, SE., M., Si (Anggota)
2. DESCRIPTION OF SUBJECT
The Taxation Course learns about all matters related to taxation, starting from the basics of taxation, general provisions and tax procedures, to various ways of calculating taxes in relation to the details of tax contributions or contributions which are essentially an obligation for each Taxpayer or Indonesian Citizens. Through the learning of this taxation course, it is hoped that all students will have a high awareness to apply taxation knowledge in the community as a citizen who obeys the laws and regulations set by the government. In addition, it also learns how to calculate income tax from article 21 to article 29, along with various tax evasion cases that are very often very common in people's lives. And the most important thing is that students must understand that in the field of taxation there is an ethical name in making tax payments so that it can be said to be able to provide the best contribution to the government.
3. LEARNING OUTCOMES OF SUBJECT (CPMK)
1. Able to explain in connection with the basics of taxation, starting from the characteristics inherent in the definition of tax, the position of tax law, the distribution of tax law and the theory that supports tax collection.
2. Able to explain in connection with general provisions and procedures for taxation, obligations and rights of taxpayers, payment and tax deductions, as well as bookkeeping, tax audit and investigation.
3. Able to explain in connection with the calculation of income tax (general), tax subject, tax object, as well as paying the income tax,
4. Able to explain in connection with the calculation of final income tax, final income tax article 15, article 4 paragraph 2, as well as period notice and proof of deduction.
5. Able to explain in connection with the calculation of income tax article 21, rights and obligations as tax deductors, as well as calculation techniques and filling out Article 21/26 Income Tax Returns.
6. Able to explain in connection with the calculation of income tax article 22, activities that are not subject to PPh Article 22, when the PPh Article 22 is payable, the procedures for collection and deposit as well as the deduction of Article 22 PPh.
7. Able to explain in connection with the calculation of income tax article 23, income that is subject to Income Tax Article 23, when payable, deposit and reporting of Article 23 Income Tax, as well as Periodic Tax Return and proof of deduction.
8. Able to explain in connection with income tax article 24, foreign tax credit application, income combination, determination of income source, and reduction or return of Foreign
Income Tax.
9. Able to explain in connection with income tax article 25, calculate monthly installments, deposit and report PPh Article 25 as well as calculation of Article 25 Income Tax for Taxpayers traveling abroad.
10. Able to explain in connection with the calculation of income tax article 26. Article 26 PPh Cutter, calculation rate, nature of cutting, collecting, depositing and reporting income tax article 26 and carrying out fiscal reconciliation.
4. LEARNING METHODES
This lecture takes place through Student Center Learning (SCL) learning strategies with methods including lectures, multiplying practice questions and cases, interactive group discussions between students and lecturers, and always giving students the opportunity to ask questions at each meeting.
5. SOFT SKILL ATRIBUTE
The attributes of soft skills that will be developed in students through lectures are initiative, objective, analytical, high responsibility in working on questions, idealistic, believing in one's own and logical abilities.
6. QUALITY CONTROL
Quality control of lectures is carried out through an assessment of independent and structured, discussion activities, reporting the results of discussion of questions and cases, accuracy in solving cases, as well as honesty and high responsibility in carrying out tasks.
7. EVALUATION
Evaluation is done by combining student achievement scores on all quality control items using the following formula:
- Participation (Ps) = 10%
- PR (assignment) = 50%
- UTS = 15%
- UAS = 25%
Based on the quality control items, the student's final grade is obtained Note:
a. Students who can take the Midterm and Semester End Exams are students who have attended lectures as much as 75%. For students whose attendance is insufficient at 75%, the faculty may not allow it to take part in the Middle and End Semester Exams.
b. Lecturers must analyze the points on each component and the value is not outside the range / range that has been determined and the total is 100%
c. c. Faculties through meetings can determine the percentage of assessment within the range / range that we have determined.
8. ASSESSMENT
Assessment of students is determined by the student's own learning outcomes using the Norm References Assessment System (PAN).
9. RANGE OF VALUE
A = ≥ 85
B+ = 77,5 – 84,9 B = 70 – 77,4 C+ = 62,5 – 69,9 C = 55 – 62,49 D = 45 – 54,9 E = ≤ 44,9
The value of TL which was formerly K, can be given if students do not attend the lecture or attendance is less than 75% or do not follow the Final Examination.
TL weight = 0 (zero) and the student concerned cannot do the Short Semester for the course.
10. ACADEMIC NORM/EDUCATION PROCEDURES
a. Students must follow on time. Students who are late than 15 are not permitted to attend the exam.
b. Students who are absent for reasons that are justified according to regulations, submit a permit to the lecturer for the course at the latest on the next lecture day.
c. If the lecturer is unable to attend the predetermined schedule due to something, the lecturer is required to provide information to students no later than 1 day before the lecture schedule.
d. If the lecturer is not present after 15 minutes of the lecture schedule, the student has the right to contact the lecturer by asking the lecturer / lecturer for lectures on the lecture or not. If the lecturer does not come within 2 x 15 minutes of the lecture schedule, the student has the right not to attend the lecture at that time and the lecture is considered not implemented.
e. Students must submit group or individual assignments that are charged by the lecturer for the time to be determined later.
f. Students must dress neatly and politely when attending lectures and may not wear sandals.
g. g. Students are prohibited from turning on their cellphones (cellphones), eating, smoking at the time of each lecture.
11. STATEMENT OF CONTRACT AGREEMENT Medan, 23 September 2018
We made this lecture contract together without coercion by any party. This lecture contract will be used as a guideline in conducting lectures and if there are things that have not been included in this contract but are considered necessary, then it can be implemented on a mutual agreement.
The parties to the agreement :
Supporting lecturer, Student representative,
( Raya Puspita Sari Hasibuan, SE., M.Si ) ( Muhammad Aji Septian )
Chair Of The Study Program Management :
( Adelina Lubis, SE., M.Si )
