Taxation Course Structure - Semester 5

This course provides an understanding of the basics of conducting qualitative, quantitative and mixed method research in the field of taxation, covering the basic concepts of research paradigms, research objectives, formulation of research problems, data collection techniques, data validity, data analysis and interpretation, compilation techniques and presentation of research report. Through discussion, demonstration methods, and Cooperative Learning students design research in the field of taxation by applying the correct research methodology.

This course provides an in-depth understanding of tax policies and practices on certain business transactions, as well as specific and actual issues in the field of taxation that have not been analyzed in general discussions of taxation. Through discussion, Case Based Learning, and Discovery Learning, students design alternative solutions to various current problems in the field of taxation based on in-depth theory and analysis.

This course provides an understanding of the objectives, concepts, policies, and practices of central and regional tax audits. Through discussions, students understand the challenges in tax audits and activities to prove tax crimes in various types of businesses due to changes in the global taxation landscape. Case Based Learning and demonstration methods allow students to apply the methods and procedures of tax audits and investigations of a complex case that resembles a real situation.

This course provides an understanding of the objectives, functions, concepts, and stages for conducting tax management. Through discussions, students identify differences between tax management and illegal tax avoidance practices, analyze the impact of tax management on corporate business processes and state revenues, and understand current issues regarding tax management practices in various countries. Case Based Learning and demonstration methods improve students' skills in identifying alternative strategies and designing simple tax management for various types of businesses.

This course provides an understanding of the causes, types of tax disputes, settlement of tax disputes through litigation and alternative dispute resolutions, such as mediation, arbitration and tax refund claims. Through discussions, students understand the position of the tax court in the judicial system in Indonesia and the process of resolving tax disputes in various countries with changes in the global tax landscape. Case Based Learning and Role-Play and Simulation improve students' skills in preparing letters of appeal, demonstrating tax court case techniques, and analyzing tax court decisions on various cases of central and regional tax disputes.

This course improves students' ability to identify methods of recognition, fees, and recording of financial transactions for a type of business. Through discussion, demonstration methods, and Case-Based Learning students prepare financial reports based on accounting standards manually and use applications.

This course discusses quantitative data analysis in the field of taxation using tools (tools) the latest statistical data analysis program adapted to research objectives to support decision making and reporting the results of data analysis in quantitative research.

This course improves students' ability to use data analysis applications for qualitative research such as NVivo. Through discussion, demonstration methods, and Case-Based Learning students identify the formulation of the proposed research problem, carry out data management, and apply the appropriate software to facilitate drawing conclusions from research results.

1. Transfer Pricing (3 credits)
2. Double Taxation Avoidance Agreement: Policy and Interpretation (3 credits)
3. Taxes for Certain Business Fields (3 credits)
4. Environmental Tax (3 credits)
5. Digital Transformation of Tax Services (3 credits)
6. Tax Data Science 1 (3 credits)
7. Tax Data Science 2 (3 credits)
8. Tax Research Seminar (3 credits)
9. Tax Governance (3 credits)
10. Tax Politics (3 credits)
11. Tax Psychology (3 credits)
12. Communication and Negotiation for Tax Professionals (3 credits)
13. Accounting and Financial Decision Making (3 credits)
14. Accounting Information Systems (3 credits)
15. Audit and Risk Management (3 credits)
16. Human Resource Management (3 credits)
17. International Business (3 credits)
18. Public Finance (3 credits)
19. Government Budgeting System (3 credits)
20. Regional Fiscal and Financial Decentralization (3 credits)
21. Business Modeling (3 credits)
22. Entrepreneurial Finance (3 credits)
23. Creativity and Innovation (3 credits)