{"id":82477,"date":"2023-09-06T19:43:32","date_gmt":"2023-09-06T12:43:32","guid":{"rendered":"https:\/\/fia.ub.ac.id\/?page_id=82477"},"modified":"2023-09-06T19:50:53","modified_gmt":"2023-09-06T12:50:53","slug":"struktur-mata-kuliah-perpajakan-semester-3","status":"publish","type":"page","link":"https:\/\/fia.ub.ac.id\/en\/program-studi-perpajakan\/pendidikan\/struktur-mata-kuliah-perpajakan-semester-3\/","title":{"rendered":"Taxation Course Structure \u2013 Semester 3"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"82477\" class=\"elementor elementor-82477\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4a58bf4c elementor-section-height-min-height elementor-section-items-bottom elementor-section-boxed elementor-section-height-default\" data-id=\"4a58bf4c\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-605efcc5\" data-id=\"605efcc5\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-e2938e4 elementor-section-height-min-height elementor-section-content-middle elementor-section-boxed elementor-section-height-default\" data-id=\"e2938e4\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-66 elementor-inner-column elementor-element elementor-element-5aae912d\" data-id=\"5aae912d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-75a02aaa elementor-widget elementor-widget-heading\" data-id=\"75a02aaa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-large\">Struktur Mata Kuliah Perpajakan - Semester 3<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-740ad728 elementor-hidden-mobile\" data-id=\"740ad728\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-16af486 elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-widget elementor-widget-heading\" data-id=\"16af486\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Bagikan ke:<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-78e46bbe elementor-share-buttons--view-icon elementor-share-buttons--shape-circle elementor-share-buttons--color-custom elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-share-buttons--skin-gradient elementor-grid-0 elementor-widget elementor-widget-share-buttons\" data-id=\"78e46bbe\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"share-buttons.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-grid\" role=\"list\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t\t<div class=\"elementor-share-btn elementor-share-btn_facebook\" role=\"button\" tabindex=\"0\" aria-label=\"Share on facebook\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<i class=\"fab fa-facebook\" aria-hidden=\"true\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t\t<div class=\"elementor-share-btn elementor-share-btn_twitter\" role=\"button\" tabindex=\"0\" aria-label=\"Share on twitter\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<i class=\"fab fa-twitter\" aria-hidden=\"true\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t\t<div class=\"elementor-share-btn elementor-share-btn_whatsapp\" role=\"button\" tabindex=\"0\" aria-label=\"Share on whatsapp\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<i class=\"fab fa-whatsapp\" aria-hidden=\"true\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-477f681e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"477f681e\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-39f1a95e\" data-id=\"39f1a95e\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-28204838 elementor-hidden-desktop elementor-hidden-tablet elementor-widget elementor-widget-eael-adv-accordion\" data-id=\"28204838\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"eael-adv-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t            <div class=\"eael-adv-accordion\" id=\"eael-adv-accordion-28204838\" data-scroll-on-click=\"no\" data-scroll-speed=\"300\" data-accordion-id=\"28204838\" data-accordion-type=\"accordion\" data-toogle-speed=\"300\">\n            <div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"menu-pendidikan\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"1\" aria-controls=\"elementor-tab-content-6731\"><span class=\"eael-accordion-tab-title\">Menu Pendidikan<\/span><i aria-hidden=\"true\" class=\"fa-toggle fas fa-angle-right\"><\/i><\/div><div id=\"elementor-tab-content-6731\" class=\"eael-accordion-content clearfix\" data-tab=\"1\" aria-labelledby=\"menu-pendidikan\"><p>\t\t<div data-elementor-type=\"section\" data-elementor-id=\"68840\" class=\"elementor elementor-68840\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f8ecabc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f8ecabc\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-06faa53\" data-id=\"06faa53\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1da67ae elementor-widget elementor-widget-nav-menu\" data-id=\"1da67ae\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;layout&quot;:&quot;dropdown&quot;,&quot;submenu_icon&quot;:{&quot;value&quot;:&quot;&lt;i class=\\&quot;fas fa-caret-down\\&quot; aria-hidden=\\&quot;true\\&quot;&gt;&lt;\\\/i&gt;&quot;,&quot;library&quot;:&quot;fa-solid&quot;}}\" data-widget_type=\"nav-menu.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<nav class=\"elementor-nav-menu--dropdown elementor-nav-menu__container\" aria-hidden=\"true\">\n\t\t\t\t<ul id=\"menu-2-1da67ae\" class=\"elementor-nav-menu\"><li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-83457\"><a href=\"https:\/\/fia.ub.ac.id\/en\/program-studi-perpajakan\/pendidikan\/\" class=\"elementor-item\" tabindex=\"-1\">Overview<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-83439\"><a href=\"https:\/\/fia.ub.ac.id\/en\/program-studi-perpajakan\/profil\/visi-misi\/\" class=\"elementor-item\" tabindex=\"-1\">Visi Misi dan Tujuan<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-83452\"><a href=\"https:\/\/fia.ub.ac.id\/en\/program-studi-perpajakan\/pendidikan\/struktur-mata-kuliah-perpajakan\/\" class=\"elementor-item\" tabindex=\"-1\">Silabus<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-83443\"><a href=\"https:\/\/fia.ub.ac.id\/en\/program-studi-perpajakan\/pendidikan\/alur-mata-kuliah-perpajakan\/\" class=\"elementor-item\" tabindex=\"-1\">Alur Mata Kuliah<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-83464\"><a href=\"https:\/\/fia.ub.ac.id\/en\/program-studi-perpajakan\/profil\/sdm\/\" class=\"elementor-item\" tabindex=\"-1\">Sumber Daya Manusia<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-83441\"><a href=\"https:\/\/fia.ub.ac.id\/en\/program-studi-perpajakan\/pendidikan\/status-dan-sertifikat-akreditasi-program-studi-ilmu-perpajakan\/\" class=\"elementor-item\" tabindex=\"-1\">Status dan Sertifikat Akreditasi<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-90533\"><a href=\"https:\/\/fia.ub.ac.id\/en\/program-studi-perpajakan\/laporan-tracer-2023-prodi-perpajakan\/\" class=\"elementor-item\" tabindex=\"-1\">Tracer Study<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-90462\"><a href=\"https:\/\/fia.ub.ac.id\/en\/program-studi-perpajakan\/hasil-kepuasan-pengguna-lulusan-program-studi-perpajakan-s1\/\" class=\"elementor-item\" tabindex=\"-1\">Hasil Kepuasan Pengguna Lulusan<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-83595\"><a href=\"https:\/\/fia.ub.ac.id\/en\/program-studi-perpajakan\/kontak\/\" class=\"elementor-item\" tabindex=\"-1\">Kontak<\/a><\/li>\n<\/ul>\t\t\t<\/nav>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t<\/p><\/div>\n\t\t\t\t\t<\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d3f6f4c elementor-hidden-mobile elementor-widget elementor-widget-shortcode\" data-id=\"d3f6f4c\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;sticky&quot;:&quot;top&quot;,&quot;sticky_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;],&quot;sticky_offset&quot;:&quot;100&quot;,&quot;sticky_parent&quot;:&quot;yes&quot;,&quot;sticky_effects_offset&quot;:0,&quot;sticky_anchor_link_offset&quot;:0}\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\">\t\t<div data-elementor-type=\"section\" data-elementor-id=\"68840\" class=\"elementor elementor-68840\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f8ecabc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f8ecabc\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-06faa53\" data-id=\"06faa53\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1da67ae elementor-widget elementor-widget-nav-menu\" data-id=\"1da67ae\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;layout&quot;:&quot;dropdown&quot;,&quot;submenu_icon&quot;:{&quot;value&quot;:&quot;&lt;i class=\\&quot;fas fa-caret-down\\&quot; aria-hidden=\\&quot;true\\&quot;&gt;&lt;\\\/i&gt;&quot;,&quot;library&quot;:&quot;fa-solid&quot;}}\" data-widget_type=\"nav-menu.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<nav class=\"elementor-nav-menu--dropdown elementor-nav-menu__container\" aria-hidden=\"true\">\n\t\t\t\t<ul id=\"menu-2-1da67ae\" class=\"elementor-nav-menu\"><li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-83457\"><a href=\"https:\/\/fia.ub.ac.id\/en\/program-studi-perpajakan\/pendidikan\/\" class=\"elementor-item\" tabindex=\"-1\">Overview<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-83439\"><a href=\"https:\/\/fia.ub.ac.id\/en\/program-studi-perpajakan\/profil\/visi-misi\/\" class=\"elementor-item\" tabindex=\"-1\">Visi Misi dan Tujuan<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-83452\"><a href=\"https:\/\/fia.ub.ac.id\/en\/program-studi-perpajakan\/pendidikan\/struktur-mata-kuliah-perpajakan\/\" class=\"elementor-item\" tabindex=\"-1\">Silabus<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-83443\"><a href=\"https:\/\/fia.ub.ac.id\/en\/program-studi-perpajakan\/pendidikan\/alur-mata-kuliah-perpajakan\/\" class=\"elementor-item\" tabindex=\"-1\">Alur Mata Kuliah<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-83464\"><a href=\"https:\/\/fia.ub.ac.id\/en\/program-studi-perpajakan\/profil\/sdm\/\" class=\"elementor-item\" tabindex=\"-1\">Sumber Daya Manusia<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-83441\"><a href=\"https:\/\/fia.ub.ac.id\/en\/program-studi-perpajakan\/pendidikan\/status-dan-sertifikat-akreditasi-program-studi-ilmu-perpajakan\/\" class=\"elementor-item\" tabindex=\"-1\">Status dan Sertifikat Akreditasi<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-90533\"><a href=\"https:\/\/fia.ub.ac.id\/en\/program-studi-perpajakan\/laporan-tracer-2023-prodi-perpajakan\/\" class=\"elementor-item\" tabindex=\"-1\">Tracer Study<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-90462\"><a href=\"https:\/\/fia.ub.ac.id\/en\/program-studi-perpajakan\/hasil-kepuasan-pengguna-lulusan-program-studi-perpajakan-s1\/\" class=\"elementor-item\" tabindex=\"-1\">Hasil Kepuasan Pengguna Lulusan<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-83595\"><a href=\"https:\/\/fia.ub.ac.id\/en\/program-studi-perpajakan\/kontak\/\" class=\"elementor-item\" tabindex=\"-1\">Kontak<\/a><\/li>\n<\/ul>\t\t\t<\/nav>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-0680535\" data-id=\"0680535\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d94e6d6 elementor-widget elementor-widget-heading\" data-id=\"d94e6d6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Struktur Mata Kuliah<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7375ab3 elementor-widget elementor-widget-toggle\" data-id=\"7375ab3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"toggle.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1211\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-1211\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Etika Administrasi (3 sks)<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1211\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-1211\"><p>Mata kuliah Etika Administrasi dirancang untuk membahas prinsip-prinsip etika dan profesionalisme dalam administrasi publik atau bisnis. Tujuan utamanya adalah mempersiapkan mahasiswa untuk menghadapi tantangan etika dan moral yang sering dihadapi oleh administrator dan manajer dalam praktek sehari-hari. Topik yang umumnya dibahas mencakup konsep dasar etika dan moral, aplikasi etika dalam administrasi, kode etik profesional, tanggung jawab sosial organisasi, serta implikasi dari tindakan tidak etis dalam administrasi. Mahasiswa juga akan belajar bagaimana membuat keputusan etis dalam situasi yang sulit atau rumit. Secara keseluruhan, kursus ini bertujuan untuk membantu mahasiswa memahami pentingnya integritas, transparansi, dan akuntabilitas dalam administrasi.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1212\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-1212\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Penilaian Properti (3 sks)<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1212\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-1212\"><p>Mata kuliah ini memberikan pemahaman mengenai konsep, prinsip, dan prosedur penilaian properti yang relevan dengan tujuan perpajakan, serta pemahaman tentang profesi penilai dan kode etik penilai. Melalui diskusi, mahasiswa menganalisis isi-isu aktual terkait penilaian properti di Indonesia. <em>Project-based Learning<\/em> dan metode demonstrasi meningkatkan keterampilan mahasiswa dalam mengidentifikasi pendekatan penilaian properti dan membuat laporan penilaian real properti residensial sederhana.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1213\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-1213\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Pajak Penghasilan Lanjutan : Kebijakan dan Praktik (3 sks)<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1213\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-1213\"><p>Mata kuliah ini memberikan pemahaman lebih mendalam mengenai kebijakan dan praktik pajak berbasis penghasilan, meliputi Pajak Penghasilan (PPh) atas Orang Pribadi dan Badan. Melalui diskusi, <em>Case Based Learning<\/em>, dan <em>Cooperative Learning<\/em>, mahasiswa memahami tata cara pemenuhan kewajiban, menganalisis isu-isu aktual, dan menciptakan solusi kreatif atas permasalahan pajak berbasis penghasilan di Indonesia.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1214\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-1214\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Pemotongan Pemungutan Pajak (3 sks)<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1214\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-1214\"><p>Mata kuliah ini memberikan pemahaman lebih mendalam mengenai sejarah, konsep, kebijakan dan praktik pemungutan pajak yang dilakukan berdasarkan <em>Withholding Tax System<\/em>, khusunya pajak berbasis penghasilan. Melalui diskusi, <em>Case Based Learning<\/em>, dan <em>Cooperative Learning<\/em>, mahasiswa memahami\u00a0 tata cara pemenuhan kewajiban, menganalisis isu-isu aktual, dan menciptakan solusi kreatif atas permasalahan pemungutan pajak yang dilakukan oleh pihak ketiga di Indonesia.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1215\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-1215\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Pajak Konsumsi Lanjutan: Kebijakan dan Praktik (3 sks)<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1215\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-1215\"><p>Mata kuliah ini memberikan pemahaman lebih mendalam mengenai kebijakan dan praktik pajak berbasis konsumsi, meliputi Pajak Pertambahan Nilai (PPN), Pajak Penjualan atas Barang Mewah (PPnBM), Cukai dan Bea Materai. Melalui diskusi, <em>Case Based Learning<\/em>, dan <em>Cooperative Learning<\/em>, mahasiswa memahami tata cara pemenuhan kewajiban, menganalisis isu-isu aktual, dan menciptakan solusi kreatif atas permasalahan pajak berbasis konsumsi di Indonesia.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1216\" class=\"elementor-tab-title\" data-tab=\"6\" role=\"button\" aria-controls=\"elementor-tab-content-1216\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Akuntansi Keuangan Lanjutan: Prinsip dan Kasus (3 sks)<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1216\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"6\" role=\"region\" aria-labelledby=\"elementor-tab-title-1216\"><p>Mata kuliah Akuntansi Keuangan Lanjutan: Prinsip dan Kasus pada Program Studi Pajak adalah kursus yang dirancang untuk memperdalam pemahaman mahasiswa tentang prinsip dan praktik akuntansi keuangan, khususnya dalam konteks pajak. Kursus ini mencakup topik-topik lanjutan seperti pengakuan dan pengukuran aset dan kewajiban, pengakuan pendapatan dan beban, dan pelaporan dan pengungkapan dalam laporan keuangan. Mahasiswa juga akan berpartisipasi dalam studi kasus yang dirancang untuk menerapkan dan menguji pemahaman mereka tentang materi kursus dalam situasi dunia nyata. Tujuan utama kursus ini adalah untuk mempersiapkan mahasiswa untuk peran profesional di bidang pajak dengan memperkuat keterampilan analisis, interpretasi, dan penilaian mereka dalam akuntansi keuangan.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1217\" class=\"elementor-tab-title\" data-tab=\"7\" role=\"button\" aria-controls=\"elementor-tab-content-1217\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Akuntansi Biaya untuk Pengambilan Keputusan (3 sks)<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1217\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"7\" role=\"region\" aria-labelledby=\"elementor-tab-title-1217\"><p>Mata kuliah ini memberikan pemahaman tentang unsur, metode, perencanaan, dan pengendalian biaya. Melalui diskusi, metode demonstrasi, dan <em>Cooperative Learning<\/em>, mahasiswa berfokus pada proses pengklasifikasian dan pengalokasian biaya ke produk dalam rangka menyediakan informasi keuangan dan nonkeuangan untuk membantu pengambilan keputusan oleh entitas bisnis dalam berbagai skenario yang berbeda.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Taxation Course Structure \u2013 Semester 3 Share to: Education Menu .elementor-68840 .elementor-element.elementor-element-1da67ae .elementor-nav-menu\u2013dropdown a, .elementor-68840 .elementor-element.elementor-element-1da67ae .elementor-menu-toggle{color:var( \u2013e-global-color-secondary );}.elementor-68840 .elementor-element.elementor-element-1da67ae .elementor-nav-menu\u2013dropdown{background-color:var ( \u2013e-global-color-cd0b3dd );}.elementor-68840 .elementor-element.elementor-element-1da67ae .elementor-nav-menu\u2013dropdown a:hover, .elementor-68840 .elementor-element.elementor-element -1da67ae .elementor-nav-menu\u2013dropdown a.elementor-item-active, .elementor-68840 .elementor-element.elementor-element-1da67ae .elementor-nav-menu\u2013dropdown a.highlighted, .elementor-68840 .elementor -element.elementor-element-1da67ae .elementor-menu-toggle:hover{color:var( \u2013e-global-color-accb8af );}.elementor-68840 .elementor-element.elementor-element-1da67ae .elementor-nav -menu\u2013dropdown a:hover, .elementor-68840 .elementor-element.elementor-element-1da67ae .elementor-nav-menu\u2013dropdown a.elementor-item-active, .elementor-68840 .elementor-element.elementor-element -1da67ae .elementor-nav-menu\u2013dropdown a.highlighted{background-color:var( \u2013e-global-color-e39951e );}.elementor-68840 .elementor-element.elementor-element-1da67ae .elementor-nav- menu\u2013dropdown \u2026 <a title=\"Taxation Course Structure \u2013 Semester 3\" class=\"read-more\" href=\"https:\/\/fia.ub.ac.id\/en\/program-studi-perpajakan\/pendidikan\/struktur-mata-kuliah-perpajakan-semester-3\/\" aria-label=\"Read more about Taxation Course Structure \u2013 Semester 3\">Read more<\/a><\/p>","protected":false},"author":1,"featured_media":0,"parent":68871,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"categories":[73],"tags":[],"coauthors":[425],"class_list":{"0":"post-82477","1":"page","2":"type-page","3":"status-publish","5":"category-program-studi-perpajakan"},"_links":{"self":[{"href":"https:\/\/fia.ub.ac.id\/en\/wp-json\/wp\/v2\/pages\/82477","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fia.ub.ac.id\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/fia.ub.ac.id\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/fia.ub.ac.id\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/fia.ub.ac.id\/en\/wp-json\/wp\/v2\/comments?post=82477"}],"version-history":[{"count":7,"href":"https:\/\/fia.ub.ac.id\/en\/wp-json\/wp\/v2\/pages\/82477\/revisions"}],"predecessor-version":[{"id":82494,"href":"https:\/\/fia.ub.ac.id\/en\/wp-json\/wp\/v2\/pages\/82477\/revisions\/82494"}],"up":[{"embeddable":true,"href":"https:\/\/fia.ub.ac.id\/en\/wp-json\/wp\/v2\/pages\/68871"}],"wp:attachment":[{"href":"https:\/\/fia.ub.ac.id\/en\/wp-json\/wp\/v2\/media?parent=82477"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/fia.ub.ac.id\/en\/wp-json\/wp\/v2\/categories?post=82477"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/fia.ub.ac.id\/en\/wp-json\/wp\/v2\/tags?post=82477"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/fia.ub.ac.id\/en\/wp-json\/wp\/v2\/coauthors?post=82477"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}