Silabus S1 Perpajakan1 genap 2016 2017 v1
UNIVERSITAS INDONESIA
FACULTY OF ECONOMICS AND BUSINESS
DEPARTEMENT OF ACCOUNTING
UNDERGRADUATE PROGRAM
SYLLABUS
TAXATION 1
ACCT 13101
SEMESTER II 2015/2016
No.
1
2
3
4
5
6
Lecturer
E-mail
Subject Code
Subject Title
Credit Value
Credit Year
Pre-requisite/
Co-requisite/
Exclusion
Role
and
Purposes
ACCT 13101
Taxation 1
3
2
Introduction to Accounting 2
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
Explain concept of Value Added Tax and Sales Tax for
This course is part of the taxation class which consists of the
Taxation 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).
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
Wee
k#
1
2
3
LO
Reference
s
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)
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)
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
Topic
Pre Lecturing:
a. Description of syllabus
b. Group and assignment
allocation
c. Explanation of class rules
Chp 2 (W)
Case 1
OL Quiz 1
and
b
Art 21/26
(UU PPh)
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
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
UU PPh
Personal Income Tax
Calculation
a. Type of personal tax payer
a
7
and
Art 22, 23/
26, 24, 4(2)
(UU PPh)
b
and
b
and
Art 6, 16,
17, 25, 28,
29
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
8
9
10
(UU PPh)
b
Case 3
OL Quiz 3
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
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
Case: Corporate income Tax
a. Case: calculation of
corporate income tax and PE
income tax
b. Case: ethical consideration in
b
and
Art 10, 11,
18
(UU PPh)
b
and
b
and
c
Art 4, 5, 6,
9, 16, 17,
28, 29,
(UU PPh)
PSAK 46
Case 4
OL Quiz 4
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
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
Art 16D
(UU PPN)
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
14
Teaching/Learnin
and
b
Art 1-5, 7,
9, 10, 11a,
12, 14, 16,
33, 36
(UU PPh)
and
b
Case 5
OL Quiz 5
and
c
Teaching method uses active lecturing and class discussions,
g Methodology
Assessment
Method in
Alignment with
Intended
Learning
Outcomes
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.
Specific Assessment
Methods/Tasks
Continuous Assessment
GROUP
- Case 1: Identification of
tax subject and object
(3%)
- Case 2: Calculation and
reporting of withholding
tax (3%)
- Case 3: Calculation and
reporting of personal
income tax (3%)
- Case 4: Calculation and
reporting of corporate
income tax (3%)
- Case 5: Calculation and
reporting of VAT and
Sales Tax for Luxury Good
(3%)
INDIVIDUAL
- Participation and
Discussion (5%)
- Quizzes (10%)
- Mid Term Exam (30%)
- Final Exam (30%)
- Tutorial (10%)
Details of
learning methods
%
Weightin
g
Intended
Learning
Outcomes to
be Assessed
a
b
c
100
15
50
50
20
80
20
80
20
70
10
20
70
10
30
60
10
40
20
20
20
60
70
70
80
10
10
85
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
Students are divided into groups to discuss specific topic
and then they have to present it to others groups (session
9).
- 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
Reading List and
References
Class Contacts:
Lectures
Discussion
Presentation
SUB TOTAL
Other student study effort:
Preparation for cases
OL Quiz
Self study
Tutorial
SUB TOTAL
TOTAL
19 hours
9 hours
6 hours
34 hours
10 hours
2 hours
20 hours
20 hours
52 hours
86 hours
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,
www.ortax.org
FACULTY OF ECONOMICS AND BUSINESS
DEPARTEMENT OF ACCOUNTING
UNDERGRADUATE PROGRAM
SYLLABUS
TAXATION 1
ACCT 13101
SEMESTER II 2015/2016
No.
1
2
3
4
5
6
Lecturer
Subject Code
Subject Title
Credit Value
Credit Year
Pre-requisite/
Co-requisite/
Exclusion
Role
and
Purposes
ACCT 13101
Taxation 1
3
2
Introduction to Accounting 2
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
Explain concept of Value Added Tax and Sales Tax for
This course is part of the taxation class which consists of the
Taxation 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).
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
Wee
k#
1
2
3
LO
Reference
s
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)
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)
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
Topic
Pre Lecturing:
a. Description of syllabus
b. Group and assignment
allocation
c. Explanation of class rules
Chp 2 (W)
Case 1
OL Quiz 1
and
b
Art 21/26
(UU PPh)
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
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
UU PPh
Personal Income Tax
Calculation
a. Type of personal tax payer
a
7
and
Art 22, 23/
26, 24, 4(2)
(UU PPh)
b
and
b
and
Art 6, 16,
17, 25, 28,
29
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
8
9
10
(UU PPh)
b
Case 3
OL Quiz 3
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
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
Case: Corporate income Tax
a. Case: calculation of
corporate income tax and PE
income tax
b. Case: ethical consideration in
b
and
Art 10, 11,
18
(UU PPh)
b
and
b
and
c
Art 4, 5, 6,
9, 16, 17,
28, 29,
(UU PPh)
PSAK 46
Case 4
OL Quiz 4
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
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
Art 16D
(UU PPN)
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
14
Teaching/Learnin
and
b
Art 1-5, 7,
9, 10, 11a,
12, 14, 16,
33, 36
(UU PPh)
and
b
Case 5
OL Quiz 5
and
c
Teaching method uses active lecturing and class discussions,
g Methodology
Assessment
Method in
Alignment with
Intended
Learning
Outcomes
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.
Specific Assessment
Methods/Tasks
Continuous Assessment
GROUP
- Case 1: Identification of
tax subject and object
(3%)
- Case 2: Calculation and
reporting of withholding
tax (3%)
- Case 3: Calculation and
reporting of personal
income tax (3%)
- Case 4: Calculation and
reporting of corporate
income tax (3%)
- Case 5: Calculation and
reporting of VAT and
Sales Tax for Luxury Good
(3%)
INDIVIDUAL
- Participation and
Discussion (5%)
- Quizzes (10%)
- Mid Term Exam (30%)
- Final Exam (30%)
- Tutorial (10%)
Details of
learning methods
%
Weightin
g
Intended
Learning
Outcomes to
be Assessed
a
b
c
100
15
50
50
20
80
20
80
20
70
10
20
70
10
30
60
10
40
20
20
20
60
70
70
80
10
10
85
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
Students are divided into groups to discuss specific topic
and then they have to present it to others groups (session
9).
- 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
Reading List and
References
Class Contacts:
Lectures
Discussion
Presentation
SUB TOTAL
Other student study effort:
Preparation for cases
OL Quiz
Self study
Tutorial
SUB TOTAL
TOTAL
19 hours
9 hours
6 hours
34 hours
10 hours
2 hours
20 hours
20 hours
52 hours
86 hours
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,
www.ortax.org