COURSE SYLLABUS

Faculty, Department Business School, Accounting

Catalog Number ACC 94307 / ACC 14307
Course Name Akuntansi Perpajakan / Tax Accounting
Credit 3 credits
Academic Year 2019/2020
Semester / Term Even Term
UNIVERSITAS PELITA HARAPAN
Day, Time Irwan

Lecturer(s), contact Info. Septian Bayu Kristanto

COURSE DESCRIPTION
This subject is aimed to discuss various taxation rules that valid and the effect of company and financial statement of a company. The
discussion does not only emphasize on the control of taxation regulations but also to emphasize how theapplication rules in the
company. Students are expected to perform the analysis on the company's transaction-related taxand show it in financial reporting.

Studi Perpajakan mendiskusikan berbagai peraturan pajak yang valid dan mempengaruhi perusahaan danl aporan keuangan
perusahaan.Diskusi tidak hanya menekankan pengendalian terhadap peraturan pajak tetapi juga menekankan bagaimana aplikasi
peraturan pajak di perusahaan. Mahasiswa diharapkan untuk melakukan analisa terhadap transaksi perusahaan yang berkaitandengan
pajak dan menunjukkan itu dalam laporan keuangan

GENERAL INSTRUCTIONAL OBJECTIVE(S)

After studying this course students are expected:
1.Understand of the taxation regulations and applications.
2.Understand the calculation of income tax for individual

1 | Course Catalog Number

3.understand the impact of regulatory decisions on business tax
4.understand the importance of ethics in taxation, especially in Income Tax.
5.understand the tax return for Personal Income Tax

Setelah mempelajari perpajakan ini diharapkan mahasiswa dapat:

1. Memahamai peraturan perpajakan dan aplikasinya
2. Memahami perhitungan pajak penghasilan untuk individual
3. Memahami pengaruhi dari keputusan peraturan pada bisnis
4. Memahami pentingnya etika dalam perpajakan terutama pada pajak penghasilan
5. Memahami pengembalian pajak untuk pajak penghasilan pribadi

COMPETENCIES (Specific Instructional Objectives)

A1 Student should be able to relate their faith in God in better understanding and analyzingvarious Taxationissues.
Mahasiswa dapat menghubungkan iman mereka kepada Tuhan di dalam memahami dan menganalisa berbagai isu Perpajakan dengan
baik.

A2 Student should be able to think critically in the effort to find the best and Godly solution for various Taxation issues.
Mahasiswa dapat berpikir secara kritis di dalam usahanya untuk mencari solusi yang terbaik dan berdasarkan hikmat Tuhan untuk
berbagai isu Perpajakan.

A3 Student should be able to present the assigned case confidently and actively encourage classmates to have friendly and team-building
discussions.
Mahasiswa dapat menyajikan kasus yang ditugaskan dengan penuh kepercayaan diri dan mendorong mahasiswa lainnya di kelas
secara aktif untuk berdiskusi secara rukun dan saling membangun.

2 | Course Catalog Number

PRE-REQUISITE(S) (if any)
Accounting Principles 2 / PengantarAkuntansi 2

TOOLS White Board, desktop/laptop, laser pointer, colourboardmarkerand LCD Projector

Papan Tulis, desktop/laptop, laser pointer, board marker warna dan LCD Projector

LEARNING STRATEGIES
INDIVIDUAL STUDY CLASSROOM ACTIVITIES
1. Homework 1. Submission of materials accounting principles 1 by lecturers
Pekerjaan Rumah Penyampaian materi pengantar akuntansi 1oleh dosen

1. In-class Exercises 2. Class Discussions

Latihan Soal di Kelas Diskusi Kelas

2. Quizzes
Kuis

CLASS POLICY
1. Attendance is taken at the beginning of every class
Absensi dilakukan pada setiap awal pertemuan kelas

2. Late attendance max. 15 minutes (considered absent beyond that)

3 | Course Catalog Number

CLASS POLICY
Maksimum kehadiran yang terlambat yaitu 15 menit (dianggap absen setelahnya)

3. Max. number of absence in one semester is 2 time

Maksimum jumlah absen di dalam satu semester yaitu 2 kali

4. No usage of electronic communication devices during the class

Tidak diperkenankan untuk menggunakan alat komunikasi elektronik selama di kelas

5. Be respectful toward each other

Saling menghargai satu sama lain

5. Only on-time submitted work will be accepted

Hanya tugas yang dikumpulkan tepat waktu yang akan diterima

6. Any dishonesty found in/during students’ work will result in zero (0) point given for that work, and could potentially lead to failing the
course
Kecurangan yang ditemukan pada hasil tugas mahasiswa akan diberikan nilai nol (0), dan akan berpotensi untuk menyebabkan kegagalan
di mata kuliah

7. Active participation throughout the class meetings are highly encouraged

Partisipasi yang aktif selama kelas pertemuan sangat dianjurkan

8. Every student should own the required textbook that does not violate any copyright laws and bring it to every class meetings
Setiap mahasiswa harus memiliki buku teks yang diwajibkan di mana tidak menyalahi undang-undang hak cipta dan membawa buku teks
tersebut ke setiap kelas pertemuan

9. No additional assignments and/or remedials will be given after the final exam
Tidak ada tugas tambahan dan/atau remedial diberikan setelah UAS

4 | Course Catalog Number

TEXT BOOKS (MAIN)
Main Textbook
1. Sukrisno Agoes & Estralita Trisnawati. (2013). Akuntansi Perpajakan: Berbasis ETAP. Edisi 3. Salemba Empat (SE)

Supporting Textbook
1. Irwan Wisanggeni, Akuntansi Perpajakan Lintas Sektoral, Mitra Wacana Media (IW)
2. Primandita Fitriandi, Yuda Aryanto, Agus Puji Priyono, 2010 KompilasiUndang-UndangPerpajakan,PenerbitSalembaEmpat
3. General Provisions and Procedures of Taxation, Indonesia Republic Law No.16 year 2009.
4. Income Tax, Indonesia Republic Law, No.36 year 2008.

ONLINE MATERIALS & RESOURCES

1. Videos, books, journal, article was related topics of taxation 1from various sources are highly encouraged
Video-video, buku-buku, jurnal-jurnal yang ada hubungannya dengan topik-topik perpajakan 1sangat disarankan.

REFERENCES (used in this course)

1. Related Videos
Video terkait

5 | Course Catalog Number

GRADING SCHEME
INDICATORS WEIGHT (%) DESCRIPTION
Final exam aiming for evaluation a conceptual and technical understanding regarding all the
material that has been delivered, the emphasis for evaluation from meeting 7
UAS 35 Ujian Akhir Semester ini bertujuan untuk mengevaluasi pemahaman konseptual dan
ketrampilan teknis terkait seluruh materi yang sudah disampaikan, penekanan evaluasi mulai
pertemuan 7.

Mid-term exam is meant to evaluate the conceptual understanding and technical skills related to
the material that has been delivered from the meeting of 1 to 6
UTS 35
Ujian Tengah Semester dimaksudkan untuk mengevaluasi pemahaman konseptual dan
ketrampilan teknis terkait materi yang sudah disampaikan dari pertemuan 1 sampai 6

Class participations, quiz 1, quiz 2

KAT 1 15
Partisipasi kelas, pekerjaan rumah.
Home work
KAT 2 15
Pekerjaan Rumah
Exercise from modul of Taxation Lab
KAT 3 (lab) 0 Latihan dari modul lab perpajakan

6 | Course Catalog Number

COURSE PLANNER

Session Competencies Topics Activities, Assessments Media Resources

(Knowledge, Skills, Attitude) Learning
Methods
1  Students able to record  Introduction  Lecturing – Exercises – 30 PC, LCD, white SE Chp. 1
transaction follows taxation  Cash and 90 minutes minutes board, Laser and 2
rules equivalents  Discussion – Pointer, marker,
 Students able to records 30 minutes sound-system, mic, IW Chp. 1
cash and their equivalent AC, etc.
transactions following
ETAP and taxation rules
2 Students able to record Securities  Lecturing – Exercises – 30 PC, LCD, white SE Chp. 3
transactions of securities investment 90 minutes minutes board, Laser
investment following ETAP and  Discussion – Pointer, marker, IW Chp. 9
taxation rules 30 minutes sound-system, mic,
AC, etc.
3 Students able to record Account  Lecturing – Exercises – 30 PC, LCD, white SE Chp. 4
transactions of account receivable 90 minutes minutes board, Laser
receivable following ETAP and  Discussion – Pointer, marker,
taxation rules 30 minutes sound-system, mic,
AC, etc.
4 Students able to record Inventories  Lecturing – Exercises – 30 PC, LCD, white SE Chp. 5
transactions of inventories 90 minutes minutes board, Laser
following ETAP and taxation  Discussion – Pointer, marker, IW Chp. 12
rules 30 minutes sound-system, mic,
AC, etc.
5 Students able to record Prepayments  Lecturing – Exercises – 30 PC, LCD, white SE Chp. 6
transactions of prepayments 90 minutes minutes board, Laser
following ETAP and taxation  Discussion – Pointer, marker,
rules 30 minutes sound-system, mic,

7 | Course Catalog Number

 AC, etc.
6 Students able to record Associates  Lecturing – Exercises – 30 PC, LCD, white SE Chp. 7
transactions of associates investments 90 minutes minutes board, Laser
investments following ETAP  Discussion – Pointer, marker, IW Chp. 9
and taxation rules 30 minutes sound-system, mic,
AC, etc.
7 Students able to record Properties  Lecturing – Exercises – 30 PC, LCD, white SE Chp. 8
transactions of properties investments 90 minutes minutes board, Laser
investment following ETAP and  Discussion – Pointer, marker,
taxation rules 30 minutes sound-system, mic,
AC, etc.
8 MID TERM EXAM
9 Students able to record Fixed assets  Lecturing – Exercises – 30 PC, LCD, white SE Chp. 9
transactions of fixed assets 90 minutes minutes board, Laser
following ETAP and taxation  Discussion – Pointer, marker, IW Chp. 5-7
rules 30 minutes sound-system, mic,
AC, etc.
10 Students able to record Intangible assets  Lecturing – Exercises – 30 PC, LCD, white SE Chp. 10
transactions of intangible assets 90 minutes minutes board, Laser
following ETAP and taxation  Discussion – Pointer, marker, IW Chp. 14
rules 30 minutes sound-system, mic,
AC, etc.
11 Students able to record Liabilities  Lecturing – Exercises – 30 PC, LCD, white SE Chp. 11
transactions of liabilities 90 minutes minutes board, Laser
following ETAP and taxation  Discussion – Pointer, marker,
rules 30 minutes sound-system, mic,
AC, etc.
12 Students able to record Equities  Lecturing – Exercises – 30 PC, LCD, white SE Chp. 12
transactions of equities 90 minutes minutes board, Laser
following ETAP and taxation  Discussion – Pointer, marker,
rules 30 minutes sound-system, mic,
AC, etc.

8 | Course Catalog Number

13 Students able to record Revenues  Lecturing – Exercises – 30 PC, LCD, white SE Chp. 13
transactions of revenues 90 minutes minutes board, Laser
following ETAP and taxation  Discussion – Pointer, marker, IW Chp. 2-4,
rules 30 minutes sound-system, mic, 8
AC, etc.
14 Students able to record  COGS  Lecturing – Exercises – 30 PC, LCD, white SE Chp. 14
transactions of expenses  Expenses 90 minutes minutes board, Laser
following ETAP and taxation  Discussion – Pointer, marker,
rules 30 minutes sound-system, mic,
AC, etc.
15 Students able to record fiscal Fiscal corrections  Lecturing – Exercises – 30 PC, LCD, white SE Chp. 15
corrections 90 minutes minutes board, Laser
 Discussion – Pointer, marker, IW Chp. 13,
30 minutes sound-system, mic, 17-18
AC, etc.
16 FINAL EXAM

ACTIVITIES GUIDE & LEARNING STRATEGY

No Methods Learning Media/ Resource
1 Teaching (Speaking) PC, LCD, Sound-system, mic, AC, etc.
Question - Answer Microphones (2 sets), Sound-system,
2 (sharpening) AC, etc.
Group Discussion
3 (Guiding)
classroom and table-chairs for the group members, 2 sets of wireless microphone, sound system, AC, etc.
4 Watching video (Meaning) Sound-system, LCD, AC, selected video clips, etc.
5 Team Work (Cooperation) Paper and pencil, colored markers, flipcharts, tape, glue, AC, sound system, etc.
Moving in Class
6 (Coaching)
Classroom, simulation and demonstration equipment, white boards and marker, flip charts, etc
7 Exercise Skill (Training) PC, LCD, Sound-System, Online internet, wireless microphones, etc.

9 | Course Catalog Number

ACTIVITIES GUIDE & LEARNING STRATEGY
No Methods
Reflection Topic
8 (Improving)
Group Presentation
9 (Growing)
10 Contextual Learning
11 Quiz (examining)
Personal Understanding
12 (Student Explain topic)
13 Sharing (humanizing)
14 Problem-based Learning
RUBRICS (Group Review Journal and presentation)
ASSESSMENT CRITERIA
Informativeness
a. The quality of information &
data
b. The accuracy of information
c. How much the class learn from
presentation?
Learning Media/ Resource
Microphones, Sound-system, paper and pencil, colored markers, etc
Powerpoint presentations
Actual samples and cases presented in film or video clips , online-internet resources, sound system, LCD,
etc.
Question bank/sets, answer sheets
Mic, Sound-system, LCD, PC, etc.
Microphone, sound system, LCD, PC, etc
Cases and problems descriptions, Microphone, PC, LCD, etc.
Excellent = 4 Good = 3 Average = 2 Poor = 1 Score
The quality of The quality of The quality of The quality of 4 = 25
information & data information & data information & data information & data 3 = 20
presented is superb. presented is good. The presented is not presented is very
2 = 10
The information shared information shared is very good. The bad. The
is very accurate and accurate and complete. information shared information shared 1=0
very complete. The The class learn a good is somewhat is not accurate at all.
class learn an excellent amount from the accurate. The class The class learn
amount from the presentation. learn a small nothing from the
10 | Course Catalog Number
RUBRICS (Group Review Journal and presentation)
ASSESSMENT CRITERIA Excellent = 4 Good = 3 Average = 2 Poor = 1 Score
presentation. amount from the presentation.
presentation.
Analysis & Interpretation Very proper concepts Proper concepts are Some proper No proper concepts 4 = 40
a. The use of related concepts in are used in analyzing used in analyzing and concepts are used are used in 3 = 30
analyzing and interpreting the and interpreting the interpreting the in analyzing and analyzing and
2 = 20
information information. The information. The interpreting the interpreting the
1=0
b. The depth of conclusions drawn conclusions drawn are conclusions drawn are information. The information. The
c. The insights gained from the very critical and logical. critical and logical. conclusions drawn conclusions drawn
topic The class gain a lot of The class gain some are somewhat are not critical and
new insights from the new insights from the critical and not logical. The
topic. topic. somewhat logical. class gain no
The class gain a insights from the
limited number of topic.
new insights from
the topic.
Jot down a list of references References list of more References list from 2 References list less Ommiting the 4 = 15
a. The amount of the references list than 2 sources sources than 2 sources reference list 3 = 10
b. Selection of reference journals 2=5
1=0
Deliverance The audience’s The audience’s The audience’s The audience’s 4 = 10
a. The ability in answering questions are answered questions are answered questions are questions are not 3=8
audience’s questions very confidently and confidently and answered answered
2=5
b. The balance division of very professionally. professionally. Every somewhat confidently and
Every members present members present a confidently and professionally. Not 1=0
presentation parts among
members a very good and balance good and balance somewhat every members
amount of information amount of information professionally. Not present a good and
during the presentation. during the presentation. every members balance amount of
present a good and information during

11 | Course Catalog Number

RUBRICS (Group Review Journal and presentation)
ASSESSMENT CRITERIA
Time Management
a. The submission of powerpoint
slides & the length of
presentation.
Excellent = 4 Good = 3 Average = 2 Poor = 1 Score
balance amount of the presentation.
information during
the presentation.
The powerpoint slides The powerpoint slides The powerpoint The powerpoint 4 = 10
are submitted before the are submitted before slides are submitted slides are submitted 3=7
deadline. The the deadline. The after the deadline. after the deadline.
2=4
presentation finishes presentation finishes The presentation The presentation
within the time limit. over the time limit. finishes within the finishes over the 1=0
time limit. time limit.

RUBRICS (Class Participation)

ASSESSMENT CRITERIA Excellent = 4 Good = 3 Average = 2 Poor = 1 Score
Participation throughout the Very active and Active and engaging Somewhat active Not active during 4 = 100
course engaging during the during the class during the class the class 3 = 80
class discussions. discussions. discussions. discussions.
1. Q & A session during class 2 = 50
discussions. 1=0

Syllabus Contract

12 | Course Catalog Number

As a student representative and the instructor of this course, we hereby acknowledge that we have read and understood the course
syllabus provided. If anything needs to changed later to improve the teaching and learning process, we will discuss the proposed
changes ahead of time and make any changes that would improve the teaching and learning process.

We agree to follow this syllabus which will be put into effect as soon as it has been signed by all parties shown below.

1stParty 2nd Party

Lecturer / Instructor, Student Representative,

(Septian Bayu Kristanto, SE, MSAk, CPMA) ( )-

Approved by Acknowledged by
Department Chair of Accounting, Associate Dean

(Dr. Antonius Herusetya, MM., Ak., CA.) - ( Gracia S Ugut, MBA.,Ph.D )

13 | Course Catalog Number