SILABUS PERPAJAKAN 2

Week
Topics LO References
#
1 Pre-Lecturing T1 UU PPh, UU PPN,
a. Explanation of Syllabus UU KUP, and
b. Group Allocation Other Sources
c. Explanation of Assignment
d. Explanation of Class Rules Active Lecturing
(AL)
Review and Introduction
a. Review of Basic Concepts of
Taxation, Tax Law, and Tax System
and Tax Organizations in Indonesia
b. Review of Income Tax (PPh), Value-
Added Tax (PPN), and Sales Tax on
Luxury Goods (PPnBM)
c. Introduction to the Taxation General
Provisions and Procedures (KUP)

2 Taxation General Provisions and T1, T5 UU KUP and Other

Procedures (KUP) – 1 Sources

KUP: Registration, Bookkeeping, Tax UU KUP: Article 2,

Payment, and Tax Filing 2A, 3, 4, 5, 6, 7, 8, 9,
a. Taxpayer Identification Number 10, 11, 28, 32
(NPWP) and Validation Number of
Taxable Entrepreneur (NPPKP) Cooperative
b. Bookkeeping vs Recording Learning (CL)
c. Tax Payment
d. Tax Filing
e. Tax Penalties
f. Ethical Issues

3 Taxation General Provisions and T1, T5 UU KUP, UU

Procedures (KUP) – 2 PPSP, PERPU
1/2017 and Other
KUP: Tax Audit, Tax Assessment, Tax Sources
Collection, and Taxation Information
a. Self-Assessment vs Tax Audit UU KUP: Article
b. Tax Assessment 12, 13, 13A, 14, 15,
 c. Tax Collection 16, 17, 17A, 17B,
d. Active Tax Collection Efforts (e.g. 17C, 17D, 17E, 18,
Warning Letter, Distress Warrant, 19, 20, 21, 22, 24,
Confiscation, Public Auction) 29, 29A, 30, 31, 34,
e. Abolishment of Secrecy Obligation 35, 35A, 36, 36A,
of Third Party 36B, 36C
f. Information from Government and
Other Agencies Cooperative
g. Tax Penalties Learning (CL)
h. Ethical Issues

4 Taxation General Provisions and T1, T5 UU KUP, UU PPSP

Procedures (KUP) – 3 and Other Sources

KUP: Criminal Offence and Tax UU KUP: Article

Investigation 38, 39, 39A, 40, 41,
a. Criminal Offence in Taxation 41A, 41B, 41C, 43,
b. Preliminary Investigation 43A, 44, 44A, 44B
c. Tax Investigation
d. Tax Penalties Cooperative
e. Ethical Issues Learning (CL)

5 Taxation General Provisions and T1, T5 UU KUP, UU

Procedures (KUP) – 4 Pengadilan Pajak
and Other Sources
KUP: Tax Objection, Tax Appeal, Tax
Lawsuit, and Judicial Review UU KUP: Article
a. Procedures, Requirements, Decision, 23, 25, 26, 26A, 27,
and Penalties of Tax Objection, Tax 27A
Appeal, Tax Lawsuit, and Judicial
Review UU Pengadilan
b. Tax Penalties Pajak: Article 35,
c. Ethical Issues 36, 37, 38, 39, 40,
41, 42, 43, 77, 80,
81, 83, 86, 87, 88,
89, 91, 92, 93

Cooperative
Learning (CL)

6 Case 1: KUP Case Study – 1 T1, UU KUP, UU

a. Registration, Bookkeeping, Tax LO3, PPSP, PERPU
 Payment, and Tax Filing LO4 1/2017 and Other
b. Tax Audit, Tax Assessment, Tax Sources
Collection, and Taxation Information
c. Tax Penalties Case-Based Learning
(CBL) and
Presentation

7 Case 2: KUP Case Study – 2 T1, UU KUP, UU

a. Criminal Offence and Tax LO3, PPSP, UU
Investigation LO4 Pengadilan Pajak
b. Tax Objection, Tax Appeal, Tax and Other Sources
Lawsuit, and Judicial Review
c. Tax Penalties Case-Based Learning
(CBL) and
Presentation

MIDTERM EXAM
8 Tax Court T1, T5 UU Pengadilan
a. Tax Appeal Procedures Pajak, UU KUP
b. Tax Court Procedures and Other Sources
c. Example of Tax Appeal
d. Ethical Issues in Tax Appeal and Tax Active Learning
Court (Guest Lecture)

9 Presentation: Tax Court Observation T1, UU Pengadilan

Report LO3, Pajak, UU KUP,
a. Analysis of Tax Court Process LO4 UU PPh, UU PPN
b. Analysis of Case Observed in Tax and Other Sources
Court
c. Analysis of Accounting, Audit, and Experiential
Management Aspects in Taxation Learning (EL) and
Presentation

10 Case 3: Tax Appeal T1, UU Pengadilan

a. Analysis of Case on Tax Appeal LO3, Pajak, UU KUP,
Verdict LO4 UU PPh, UU PPN
b. Analysis of Accounting, Audit, and and Other Sources
Management Aspects in Taxation
Case-Based Learning
(CBL) and
Presentation
11 General Lecture: Introduction to Tax T3, UU KUP, UU PPh,
Management and International T4, T5 UU PPN and Other
Taxation Sources
a. Introduction to Tax Professionals
(e.g. Tax Consultant, Tax Manager) Active Lecturing
b. Introduction to Tax Management (AL)
c. Tax Planning, Tax Avoidance, and
Tax Evasion
d. Introduction to International
Taxation
e. Tax Management on Non-Complex
International Transactions
f. Ethical Issues in Tax Management
and International Taxation

12 Case 4: Tax Management and T3, UU KUP, UU PPh,

International Taxation on Non- T4, UU PPN and Other
Complex Transactions LO3, Sources
a. Tax Management and International LO4
Taxation Case-Based Learning
b. Tax Management on Non-Complex (CBL) and
International Transactions Presentation
c. Identification of Tax Planning, Tax
Avoidance, and Tax Evasion

13 Case 5: Ethical Issues in Taxation T5, UU Pengadilan

a. Ethical Issues Related to the Taxation LO3, Pajak, UU KUP,
General Provisions and Procedures LO4 UU PPh, UU PPN
b. Ethical Issues in Tax Court and Tax and Other Sources
Appeal
c. Ethical Issues in Tax Management Case-Based Learning
and International Taxation (CBL) and
Presentation

14 Local Taxes and Retributions, Land T2 UU PDRD, UU

and Building Tax of Rural and Urban PPh and UU Bea
Areas (PBB-P2), Acquisition Duty of Meterai
Right on Land and Building (BPHTB),
Tax on Title Transfer of Land and Active Lecturing
Building (PPhTB) and Stamp Duty (AL)
a. Definition, Subject, Object, Tariff,
and Calculation of Land and
 Building Tax of Rural and Urban
Areas (PBB-P2), Acquisition Duty of
Right on Land and Building
(BPHTB), and Other Local Taxes and
Retributions
b. Definition, Subject, Object, Tariff,
and Calculation of Tax on Title
Transfer of Land and Building
(PPhTB) and Stamp Duty
c. Illustration of Land and Building
Tax of Rural and Urban Areas (PBB-
P2), Acquisition Duty of Right on
Land and Building (BPHTB), Tax on
Title Transfer of Land and Building
(PPhTB), and Stamp Duty

Intended Learning Outcomes to

Specific Assessment %
be Assessed
Methods/Tasks Weighting
T1 T2 T3 T4 T5 L3 L4
Continuous Assessment 100
GROUP 30
- Case 1: KUP Case Study
80 10 10
– 1 (4%)
- Case 2: KUP Case Study
80 10 10
– 2 (4%)
- Case 3: Tax Appeal (4%) 80 10 10
- Case 4: Tax Management
and International
Taxation on Non- 40 40 10 10
Complex Transactions
(4%)
- Case 5: Ethical Issues in
80 10 10
Taxation (4%)
- Experiential Learning:
Tax Court Observation 80 10 10
Report (10%)
INDIVIDUAL 70
- Individual Contribution 10 90 10
(e.g. Cooperative
Learning, Quizzes,
Individual Assignments)
 (10%)
- Midterm Exam (30%) 30 30 20 15 15 20
- Final Exam (30%) 30 30 20 15 15 20