Taxation Course Structure - Semester 3

The Administrative Ethics course is designed to discuss ethical principles and professionalism in public or business administration. Its main objective is to prepare students to face the ethical and moral challenges that administrators and managers often face in their daily practice. Topics that are generally discussed include the basic concepts of ethics and morals, the application of ethics in administration, professional codes of ethics, organizational social responsibility, and the implications of unethical actions in administration. Students will also learn how to make ethical decisions in difficult or complicated situations. Overall, this course aims to help students understand the importance of integrity, transparency and accountability in administration.

This course provides an understanding of the concepts, principles and procedures for property valuation that are relevant to tax purposes, as well as an understanding of the appraiser profession and the appraiser's code of ethics. Through discussions, students analyze actual issues related to property valuation in Indonesia. Project-based Learning and demonstration methods improve students' skills in identifying property valuation approaches and creating simple residential real property appraisal reports.

This course provides a deeper understanding of income-based tax policies and practices, including Income Tax (PPh) on Individuals and Entities. Through discussion, Case Based Learning, And Cooperative Learning, students understand procedures for fulfilling obligations, analyze actual issues, and create creative solutions to income-based tax problems in Indonesia.

This course provides a deeper understanding of the history, concepts, policies and practices of tax collection based on Withholding Tax System, especially income-based taxes. Through discussion, Case Based Learning, And Cooperative Learning, students understand procedures for fulfilling obligations, analyze actual issues, and create creative solutions to problems of tax collection carried out by third parties in Indonesia.

This course provides a deeper understanding of consumption-based tax policies and practices, including Value Added Tax (VAT), Sales Tax on Luxury Goods (PPnBM), Excise and Stamp Duty. Through discussion, Case Based Learning, And Cooperative Learning, students understand procedures for fulfilling obligations, analyze actual issues, and create creative solutions to consumption-based tax problems in Indonesia.

Advanced Financial Accounting Course: Principles and Cases in the Tax Study Program is a course designed to deepen students' understanding of financial accounting principles and practices, particularly in the tax context. This course covers advanced topics such as recognizing and measuring assets and liabilities, recognition of revenues and expenses, and reporting and disclosure in financial statements. Students will also participate in case studies designed to apply and test their understanding of the course material in real-world situations. The main aim of this course is to prepare students for professional roles in the tax field by strengthening their analytical, interpretive and valuation skills in financial accounting.

This course provides an understanding of elements, methods, planning, and cost control. Through discussion, demonstration methods, and Cooperative Learning, students focus on the process of classifying and allocating costs to products in order to provide financial and non-financial information to assist business entity decision-making in a variety of different scenarios.