Taxation Course Structure - Semester 6

This course provides an understanding of the background, concepts, and practices of transfer pricing, thin capitalization, BEPS, and the arm's length principle. Through discussions, students understand transfer pricing as an important issue in international taxes and tax administration, analyze the legal framework for setting transfer prices in various countries, identify transfer pricing disputes including Advance Pricing Agreements and Mutual Agreement Procedures, and understand trends in transfer pricing practices with growth digital economy. Through Case-Based Learning and Role-Play and Simulation, students prepare transfer pricing documents and carry out moon court simulations.

This course provides an understanding of the history, background, objectives, scope, and position of double tax avoidance agreements in domestic law. Through discussions, students identify the differences between the OECD and UN Models, and analyze the practice of treaty shopping and anti-treaty shopping provisions. Through Case-Based Learning and Cooperative Learning, students interpret tax treaties and analyze specific cases related to tax avoidance agreements such as passive income, hybrid entities, and partnerships.

This course provides a more detailed understanding of tax policies and practices in certain business fields that have not been analyzed in general discussion of taxation, mining, digital business, creative industries, tourism industry, joint operations, and others. Through discussions, Case-Based Learning, and Cooperative Learning students identify actual issues related to taxation of certain business fields and design alternative solutions.

This course provides an understanding of the history, background, objectives and concepts of environmental taxes. Through discussions, students analyze the relationship between tax and specific environmental issues, such as climate change, global warming, and pollution, and identify differences in environmental tax policies and practices in various countries. Through Problem-based Learning and Cooperative Learning, students analyze policy trends, fundamental issues, advantages and disadvantages of environmental taxes in various countries.

This course provides an understanding of tax governance in new public management and the concept of digitizing public services in the field of taxation. Through discussions, Problem-based Learning and Cooperative Learning, students analyze actual issues related to the digitalization of tax services in various countries.

This course provides an understanding of big data concepts, frameworks and tools for tax operations in a contemporary business context. Through discussions, students understand the basic big data system and its architecture. Case-Based Learning and Cooperative Learning students identify, review operational plans needed to support big data tools in taxation and identify techniques related to data mapping and visualization. Through Case-Based Learning and Cooperative Learning, implementing big data tools in tax operations and assessing their effectiveness.

This course provides an understanding of visualization and fast data processing using various analytical tools. Through discussions, Case-Based Learning, and Cooperative Learning, students understand organizational workflow and risk mitigation in digitizing tax data, manipulating dynamic data, and presenting visualizations to produce digital output from tax data sets.

This course improves students' ability to think critically and innovatively by exploring ideas in the field of taxation which are written in the form of formal and popular scientific works. Through discussions, demonstration methods, and discovery learning, students identify themes of written work, design writing concepts and presentation techniques.

This course provides students with understanding and mastery of the concepts and philosophies of tax governance from the point of view of tax authorities (Good Government) and taxpayers (Good Corporate Governance) so that they are able to realize service excellence in Indonesia. Through discussions, students identify differences in governance policies and practices in various countries. Problem-based Learning and Cooperative Learning enable students to analyze actual issues related to governance in the field of taxation.

This course provides an understanding of tax policy formulation and tax administration from a political science perspective. Through discussions, students understand how the institutions and political conditions of a country affect the quality of tax policy and tax administration. Through Case-Based Learning and Cooperative Learning, students identify actual issues in the political field related to green taxation, digital taxation, international taxation, taxation and gender, taxation and inequality, tax evasion, and tax compliance in several countries.

The course provides an in-depth understanding of the concept, tax compliance includes voluntary compliance and cooperative compliance from a psychology perspective. Through discussions, students identify the factors that cause tax non-compliance, analyze the factors that shape tax compliance behavior based on behavioral theories, the Slippery Slope Framework, and the Tax Compliance Model. Through Case-Based Learning and Cooperative Learning, students identify actual issues related to tax compliance behavior in various countries and design alternative solutions.

This course provides an understanding of the concepts, theories, and practices of communication and negotiation both written and verbal in the tax profession (tax supervisor, tax consultant, public tax administrator, tax researcher, and entrepreneur). Through discussion, students identify the steps and factors determining success in communicating and negotiating. Through demonstration and Role-Play and Simulation methods, students develop effective communication and negotiation strategies and apply them in a simple case.

This course improves the ability of students in analyzing the financial position and financial performance of a company and making financial decisions. Through discussion, students learn financial and accounting concepts relevant to decision making by managers. Through Case-Based Learning and Cooperative Learning, students analyze financial reports using appropriate methods, understand the time value of money, risk, future returns, and capital investment decisions, make financial decisions based on financial statements, and propose solutions for the allocation and distribution of company capital .

This course provides an understanding of the role of accounting information systems in companies, especially in supporting strategic decision making, operational decisions and problem solving. Through discussions, students understand systems thinking, system design and development, internal control systems, end-user accounting software applications, and management perspectives on the role of information technology support for business, especially security and ethics. Through demonstration methods and Cooperative Learning, students identify issues related to information systems and design simple accounting information systems.

This course provides an understanding of the basics of auditing (auditing), including the auditing environment, audit planning, and audit testing methodologies. Through discussions, students understand audit objectives and procedures, auditing standards, the profession and code of ethics of public accountants, audit opinions, and the role of information technology in the audit process. Through demonstration methods and Cooperative Learning, students compile evidence and audit working papers, formulate audit assignments and plans, calculate materiality and audit risk, formulate detection risk levels, design substantive tests, and demonstrate audit sampling in tests of controls and substantive tests.

This course provides an understanding of the concept of human resource management in organizations including planning HR needs, recruitment and selection, training and development, performance appraisal, safety and health, the concept of industrial relations, termination of employment, and the impact of information technology developments on resource management man. Through discussions, Problem-based Learning and Cooperative Learning, students identify human resource management issues in national and global companies.

This course provides an understanding of the concept of international business as a system and the theories that underlie it. Through discussions, students understand the dimensions of production, marketing, financial management, accounting, trade, export-import, joint ventures and franchising in international business. Through Problem-based Learning and Cooperative Learning, students identify differences in economic, legal, political and cultural conditions influencing international business practices in a country, and analyze the impact of international business on economic development.

This course provides an understanding of the government's role in the economy (allocation, distribution, stabilization and budgeting functions) and the impact of government expenditure programs and the tax system on the household and business sectors. Through discussions, students understand the scope of public finance, the characteristics of public goods, the interaction of central and local governments in public finance, and public policies in general and specific sectors. Through Case-Based Learning and Cooperative Learning, students carry out cost benefit analysis, identify actual issues, and create alternative solutions based on public finance theory.

This course provides an understanding of the concepts, principles and cycles of government budgeting, both central and regional governments. Through discussions, Problem-based Learning and Cooperative Learning, students analyze issues in the formulation and determination of central and regional government budgets.

This course provides an understanding of the concepts, policies and practices of fiscal decentralization to support the financial capacity of local governments to implement autonomy. Through discussions, students understand the relationship between tax levies and fiscal decentralization, and identify the direction of fiscal decentralization policies in several developing countries. Through Problem-based Learning and Cooperative Learning, students analyze actual issues related to fiscal decentralization and regional finance.

This course provides an understanding of the 5 main pillars of business modeling, including the business model canvas; business model patterns, business model techniques, business model strategies, and business model processes. Through discussions, Project-based Learning, and discovery learning, students formulate new business models, evaluate existing business models, transform business models, and develop innovative new business models.

This course improves student competency in entrepreneurship and financial management of start-up companies. Through discussions, students understand various financing alternatives in each startup life cycle from launch to IPO (equity, debt, bootstrap, buyout), and identify the weaknesses and shortcomings of each financing alternative. Through discussions, Case-Based Learning and Cooperative Learning, students planning and making financial decisions regarding entrepreneurship.

This course provides an understanding of how individuals and organizations are able to create and apply creativity and innovation in their activities. Through discussions, students understand the concepts of creativity, product and service innovation, contemporary innovation, social innovation, green innovation, the process of creating creativity and innovation, commercialization and technology transfer. Through Project-Based Learning and Discovery Learning, students think creatively, design innovative ideas, and apply innovative ideas in a business plan.