{"id":82487,"date":"2023-09-06T19:48:54","date_gmt":"2023-09-06T12:48:54","guid":{"rendered":"https:\/\/fia.ub.ac.id\/?page_id=82487"},"modified":"2023-09-06T19:49:46","modified_gmt":"2023-09-06T12:49:46","slug":"struktur-mata-kuliah-perpajakan-semester-5","status":"publish","type":"page","link":"https:\/\/fia.ub.ac.id\/en\/program-studi-perpajakan\/pendidikan\/struktur-mata-kuliah-perpajakan-semester-5\/","title":{"rendered":"Taxation Course Structure \u2013 Semester 5"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"82487\" class=\"elementor elementor-82487\" 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 5<\/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-235fba8\" data-id=\"235fba8\" 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-313955d elementor-widget elementor-widget-heading\" data-id=\"313955d\" 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-525f658 elementor-widget elementor-widget-toggle\" data-id=\"525f658\" 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-8631\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-8631\" 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\">Metode Penelitian Pajak (3 sks)<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-8631\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-8631\"><p>Mata kuliah ini memberikan pemahaman mengenai dasar-dasar dalam melakukan penelitian kualitatif, kuantitatif dan mix method di bidang perpajakan, meliputi konsep dasar paradigma penelitian, tujuan penelitian, perumusan masalah penelitian, teknik pengumpulan data, keabsahan data, analisis dan intepretasi data, teknik penyusunan dan presentasi laporan penelitian. Melalui diskusi, metode demonstrasi, dan <em>Cooperative Learning<\/em> mahasiswa mendesain penelitian di bidang perpajakan dengan menerapkan metodologi penelitian yang benar.<\/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-8632\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-8632\" 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\">Isu \u2013 isu Perpajakan Kontemporer (3 sks)<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-8632\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-8632\"><p>Mata kuliah ini memberikan pemahaman mendalam tentang kebijakan dan praktik perpajakan atas transaksi bisnis tertentu, maupun\u00a0 isu-isu khusus dan aktual di bidang perpajakan yang belum dilakukan analisis dalam pembahasan umum perpajakan. Melalui diskusi, <em>Case Based Learning<\/em>, dan Pembelajaran Discovery, mahasiswa merancang alternatif solusi atas berbagai permasalahan terkini di bidang perpajakan berdasarkan teori dan analisis mendalam.<\/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-8633\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-8633\" 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\">Pemeriksaan Pajak dan Investigasi (3 sks)<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-8633\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-8633\"><p>Mata kuliah ini memberikan pemahaman tentang tujuan, konsep, kebijakan, dan praktik pemeriksaan pajak pusat dan daerah. Melalui diskusi, mahasiswa memahami tantangan dalam pemeriksaan pajak dan kegiatan pembuktian tindak pidana pajak pada berbagai jenis usaha adanya perubahan lanskap perpajakan global.<em> Case Based Learning<\/em> dan metode demonstrasi memungkinkan mahasiswa untuk mengaplikasikan metode dan prosedur pemeriksaan pajak dan investigasi atas sebuah kasus kompleks yang menyerupai situasi nyata.<\/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-8634\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-8634\" 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\">Manajemen Pajak (3 sks)<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-8634\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-8634\"><p>Mata kuliah ini memberikan pemahaman mengenai mengenai tujuan, fungsi, konsep, dan tahapan untuk melakukan manajemen pajak. Melalui diskusi,\u00a0 mahasiswa mengidentifikasi perbedaan manajemen pajak dengan praktik penghindaran pajak ilegal, menganalisis dampak manajemen pajak terhadap\u00a0 proses bisnis perusahaan dan penerimaan negara, dan memahami isu-isu terkini atas praktik manajemen pajak di berbagai negara. <em>Case Based Learning<\/em> dan metode demontrasi meningkatkan keterampilan mahasiswa dalam mengidentifikasi alternatif strategi dan merancang manajemen pajak sederhana untuk\u00a0 berbagai jenis usaha.<\/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-8635\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-8635\" 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\">Sengketa Pajak dan Litigasi (3 sks)<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-8635\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-8635\"><p>Mata kuliah ini memberikan pemahaman mengenai penyebab, jenis-jenis sengketa pajak, penyelesaian sengketa pajak melalui jalur litigasi dan alternative dispute resolution, seperti mediasi, arbitrasi dan klaim restitusi pajak. Melalui diskusi, mahasiswa memahami kedudukan pengadilan pajak dalam sistem peradilan di Indonesia dan proses penyelesaian sengketa pajak di berbagai negara dengan adanya perubahan lanskap perpajakan global. Case Based Learning dan Role-Play and Simulation meningkatkan keterampilan mahasiswa dalam menyusun surat banding, memperagakan teknik berperkara di pengadilan pajak, dan menganalisis putusan pengadilan pajak atas berbagai kasus sengketa pajak pusat dan daerah.<\/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-8636\" class=\"elementor-tab-title\" data-tab=\"6\" role=\"button\" aria-controls=\"elementor-tab-content-8636\" 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\">Praktikum Akuntansi (1 sks)<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-8636\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"6\" role=\"region\" aria-labelledby=\"elementor-tab-title-8636\"><p>Mata kuliah ini meningkatkan kemampuan mahasiswa untuk mengidentifikasi metode pengakuan, pungukuran, dan pencatatan atas transaksi keuangan suatu jenis usaha. Melalui diskusi, metode demonstrasi, dan <em>Case-Based Learning<\/em> mahasiswa menyusun laporan keuangan berdasarkan standar akuntansi secara manual dan menggunakan aplikasi.<\/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-8637\" class=\"elementor-tab-title\" data-tab=\"7\" role=\"button\" aria-controls=\"elementor-tab-content-8637\" 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\">Analisis Data Pajak: Kuantitatif (3 sks)<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-8637\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"7\" role=\"region\" aria-labelledby=\"elementor-tab-title-8637\"><p>Mata kuliah ini membahas analisis data kuantitatif di bidang perpajakan dengan menggunakan alat bantu (<em>tools<\/em>) program analisis data statistic mutakhir yang disesuaikan dengan tujuan penelitian untuk mendukung pengambilan keputusan serta pelaporan hasil analisis data pada penelitian kuantitatif.<\/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-8638\" class=\"elementor-tab-title\" data-tab=\"8\" role=\"button\" aria-controls=\"elementor-tab-content-8638\" 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\">Analisis Data Pajak: Kualitatif (3 sks)<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-8638\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"8\" role=\"region\" aria-labelledby=\"elementor-tab-title-8638\"><p>Mata kuliah ini meningkatkan kemampuan mahasiswa dalam menggunakan aplikasi analisis data untuk penelitian kualitatif seperti NVivo. Melalui diskusi, metode demonstrasi, dan <em>Case-Based Learning<\/em> mahasiswa mengidentifikasi rumusan masalah penelitian yang diajukan, melakukan manajemen data, dan mengaplikasikan software yang sesuai untuk mempermudah penarikan kesimpulan hasil penelitian.<\/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-8639\" class=\"elementor-tab-title\" data-tab=\"9\" role=\"button\" aria-controls=\"elementor-tab-content-8639\" 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\">Mata Kuliah Pilihan I<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-8639\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"9\" role=\"region\" aria-labelledby=\"elementor-tab-title-8639\"><ol><li>Transfer Pricing (3 sks)<\/li><li>Perjanjian Penghindaran Pajak Berganda: Kebijakan dan Interpretasi (3 sks)<\/li><li>Pajak Bidang Usaha Tertentu (3 sks)<\/li><li>Pajak Lingkungan (3 sks)<\/li><li>Transformasi Digital Pelayanan Pajak (3 sks)<\/li><li>Sains Data Perpajakan 1 (3 sks)<\/li><li>Sains Data Perpajakan 2 (3 sks)<\/li><li>Seminar Riset Perpajakan (3 sks)<\/li><li>Tata Kelola Pajak (3 sks)<\/li><li>Politik Pajak (3 sks)<\/li><li>Psikologi Pajak (3 sks)<\/li><li>Komunikasi dan Negosiasi untuk Profesional Pajak (3 sks)<\/li><li>Pengambilan Keputusan Akuntansi dan Keuangan (3 sks)<\/li><li>Sistem Informasi Akuntansi (3 sks)<\/li><li>Audit dan Manajemen Resiko (3 sks)<\/li><li>Manajemen Sumber Daya Manusia (3 sks)<\/li><li>Bisnis Internasional (3 sks)<\/li><li>Keuangan Publik (3 sks)<\/li><li>Sistem Penganggaran Pemerintah (3 sks)<\/li><li>Desentralisasi Fiskal dan Keuangan Daerah (3 sks)<\/li><li>Permodelan Bisnis (3 sks)<\/li><li>Keuangan Wirausaha (3 sks)<\/li><li>Kreativitas dan Inovasi (3 sks)<\/li><\/ol><p>\u00a0<\/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 5 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 5\" class=\"read-more\" href=\"https:\/\/fia.ub.ac.id\/en\/program-studi-perpajakan\/pendidikan\/struktur-mata-kuliah-perpajakan-semester-5\/\" aria-label=\"Read more about Taxation Course Structure \u2013 Semester 5\">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-82487","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\/82487","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=82487"}],"version-history":[{"count":4,"href":"https:\/\/fia.ub.ac.id\/en\/wp-json\/wp\/v2\/pages\/82487\/revisions"}],"predecessor-version":[{"id":82491,"href":"https:\/\/fia.ub.ac.id\/en\/wp-json\/wp\/v2\/pages\/82487\/revisions\/82491"}],"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=82487"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/fia.ub.ac.id\/en\/wp-json\/wp\/v2\/categories?post=82487"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/fia.ub.ac.id\/en\/wp-json\/wp\/v2\/tags?post=82487"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/fia.ub.ac.id\/en\/wp-json\/wp\/v2\/coauthors?post=82487"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}