Taxation Course Structure - Semester 1

Citizenship Education subject, based on the Decree of the Director General of Higher Education No. 43/DIKTI/Kep/2006, is a personality development course that has a vision of being a source of values and guidelines in the development and implementation of study programs to help students establish their personality as whole human beings. This is important because students are the nation's generation who must have an intellectual, religious, civilized, humane and love for the motherland and nation vision. The mission of this course is to help students consistently be able to realize the basic values of Pancasila, a sense of nationality, and love for the motherland in mastering, applying and developing science, technology and art with a sense of responsibility and morality. The scope of material discussed in this course includes the Republic of Indonesia, Citizenship, National Identity, Indonesian Democracy, the Constitution and the 1945 Constitution, Human Rights, Archipelagic Outlook, and National Resilience.

The Indonesian language course is a personality development course that aims to instill basic human values through the national language. In particular, the application of good and correct Indonesian in scientific writing (academic writing) in various fields of science is a means of developing science and technology that must be mastered by students. The substance of this course is directed at the experience of learning spoken and written Indonesian in a systematic and logical way through listening, reading, writing and scientific speaking activities. On the technical aspect, this course equips students with the skills to explore ideas (content thought), write logically and systematically (organizational thoughts), write scientific and popular writing styles (style thoughts), as well as realizing scientific and popular writings in their scientific fields (purpose thought). Apart from that, the rules for scientific writing (scientific conventions) in Indonesian were also introduced which were integrated with efforts to form a mindset based on a scientific paradigm.

The introductory course in Organizational Studies aims to provide a foundation of knowledge for students about organizations as objects of study in administration studies, the role of organizations in human life, and how to design effective and efficient organizations. The subject matter of this course includes organizational concepts, differences between public organizations and business organizations, developments in organizational theory, organizational environment, stakeholders and their interests, the relationship between strategy and organizational performance and organizational structure, organizational life cycle, organizational change and organizational learning. After taking this course, students are expected to be able to explain organizational concepts, organizational benefits for human life, environmental aspects in organizational life, and organizational elements. Besides that, students are expected to be able to analyze, design and solve various problems related to public and private organizations.

The introductory administration course aims to provide students with knowledge about administration as an instrument for running organizations (public and business), changes (evolution) to administrative concepts, and how to design an appropriate administrative system. The subject matter of this course includes administrative concepts, organizational governance (public and business), administrative flows, administrative processes (planning, organizing, directing, controlling), and managing change. After taking this course, students are expected to be able to explain administrative concepts and their differences compared to management, the evolution of administrative concepts, and administrative processes. Besides that, students are expected to be able to design appropriate administrative systems for organizations and be able to manage the changes that occur.

The Introductory Law course in the Tax Study Program aims to provide a basic understanding of applicable legal principles and concepts, with a focus on their application in the context of tax law. This course covers the study of the structure of the legal system, types of legal norms, and the interpretation and implementation of law. Students will also learn about how law functions in society and how law interacts with other aspects of society, including economics and politics. The main objective of this course is to equip students with a solid understanding of law which will assist them in their further study and practice in the area of tax law.

This course provides an understanding of the concepts, theories, and techniques of economic analysis, including microeconomics (analysis of choices by individual decision-making units, namely the household and industrial sectors) and macroeconomics (analysis of the economy as a whole). Through discussion, Problem-based Learning, And Cooperative Learning, students understand economic issues related to the basic concepts of market economics, supply and demand, elasticity, consumer behavior and demand, general equilibrium, social welfare, inflation, the interaction of monetary and fiscal policies, and Optimal Tax Theory.

This course provides an understanding of the basis and philosophy of taxation which includes background, function, philosophy, paradigm, taxonomy, theory and principles of tax collection, as well as the tax administration system from the emergence of tax rights and obligations to the settlement of tax disputes. Through discussion, Problem-based Learning, And Cooperative Learning, students focus on the basic concepts of taxation which provide a foundation for students to understand tax policies and practices.

Able to understand the concept of basic accounting equations and pair recording and be able to identify, apply the accounting cycle identify financial transactions, make journals, post to ledgers, prepare trial balances, make adjusting journals, compile worksheets, compile financial reports and process closing books at the end of the period applied to service companies, trading companies and manufacturing companies.