International Business Accounting Program

Business Faculty Online Lectures

Widya Mandala Surabaya Catholic University Syllabus 21/22
Jl. Dinoyo 42-44, Surabaya

TAXATION LAW
Code/Type IBA202 / MKK

Semester 3

Credit 3 Units

Lecturer Maychelie Vincent, S.Ak., M.Ak., CFP.

E-mail : maychelievincent@yahoo.co.id
Contact
Phone : 082147575153

This course discusses about the tax legislation in Indonesia, including the
Course
underlying philosophy of the tax laws and the implementation of tax law
Description
prevailing in Indonesia.

After attending this course, students are expected to be able:

Subject Learning
1. Understand Indonesian government’s regulations on taxation
Outcomes
2. Understand the complexity of taxation issues in doing international
business
3. Identify taxation issues in conducting businesses

a. Download the material available at LMS bella.wima.ac.id

Student
Responsibilities b. Read the material that will be discussed in each session prior to class
meeting. Each class meeting should be viewed as a forum for
confirming students' understanding of the material by reading on their
own
c. Summarize and make notes of important items that are interesting for
students to bring up and discuss in the next session for their own
understanding.
d. Attend online lectures with a minimum attendance of 75% of the number
of meetings per session. Violation of this provision may result in
students not being able to take the Final Exam or failing this course
e. Work on and collect all assigned tasks. Delays in submitting
assignments are not accepted unless permitted by the course lecturer
f. Participating in virtual meetings through chat media or forums in LMS
bella.wima.ac.id, zoom, google meet, webex, and others
enthusiastically and politely
g. Take the Midterm Exam and Final Exam

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 h. Comply with all online lecture rules.
a. Synchronous: learning interaction between lecturers and students is
Online Lectures
carried out at the same time, using video conferencing or chat
Type
technology
b. Asynchronous: lecturers can prepare material in advance, and learning
interactions are carried out flexibly and not necessarily at the same time,
for example using discussion forums or independent study / student
assignments
a. Academic Dishonesty Policy
Course Policy
1. The University Academic Dishonesty Policy will be followed in the
event of academic misconduct. The university has a responsibility to
promote academic honesty and integrity and to develop procedures
to deal effectively with instances of academic dishonesty. Students
are responsible for the honest completion and representation of their
work, for the appropriate citation of sources, and for respect of others’
academic endeavors. Students who violate these standards must be
confronted and must accept the consequences of their actions.
2. All acts of dishonesty such as cheating, plagiarism, and the like, in
any work constitute academic misconduct. Examples of academic
misconduct include, but are not limited to: cheating on an
examination; collaborating with others in work to be presented,
contrary to the stated rules of the course; submitting a paper or
assignment as one's own work when a part or all of the paper or
assignment is the work of another; submitting a paper or assignment
that contains ideas or research of others without appropriately
identifying the sources of those ideas; stealing examinations or
course materials; submitting, if contrary to the rules of a course, work
previously presented in another course; tampering with the laboratory
experiment or computer program of another student; knowingly and
intentionally assisting another student in any of the above, including
assistance in an arrangement whereby any work, classroom
performance, examination or other activity is submitted or performed
by a person other than the student under whose name the work is
submitted or performed.

b. Course Schedule
Learning activities in this course are conducted in 14 weeks. Additional
schedules will be announced separately for Midterm Exam and Final
Exam. All time schedules are based on UTC/GMT+7 time zone.

c. Quiz, Assignment
1. Quizzes and assignments for this course will be submitted
electronically through Bella unless otherwise instructed.
2. Assignments must be submitted by the given deadline or special
permission must be requested from instructor before the due date.
Extensions will not be given beyond the next assignment except
under extreme circumstances.

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 3. All discussion assignments must be completed by the assignment due
date and time. Late or missing discussion assignments will affect the
student’s grade.

d. Netiquette
Netiquette is a set of rules for behaving properly online. Lecturer and
students wish to foster a safe online learning environment. All opinions
and experiences, no matter how different or controversial they may be
perceived, must be respected in the tolerant spirit of academic Lesson
Plan 3 discourse. Students are encouraged to comment, question, or
critique an idea, but not to attack an individual.

a. Quiz: a written exam related to the theory and concepts that have been
Learning
given
Evaluation
b. Written Test: a written exam related to theory and concepts
c. Group Task: make a paper according to the material in each meeting
d. Individual Task: make a paper from a given case
Waluyo. 2017. Perpajakan Indonesia.
Text Book and
Reference Additional articles related to taxation issues.

Course Schedule Tuesday 3.25 – 5.55 pm

Component Percentage
Assessment
Mid Final
Group & Individual Task 15% 15%
Softskills (discipline, presence, etc) 10% 10%
Quiz 15% 15%
Exam 60% 60%
Total Score 100% 100%
Total Score = (50% X Nilai Mid) + (50% X Nilai Final)

Materials and Learning Methods

Virtual Online Lectures
Materials Ref.
Meeting Type
1. Introduction to Taxation Synchronous &
Asynchronous
2. General Provisions & Tax Procedures – Synchronous &
Concepts & Mini case Asynchronous

3. General Provisions & Tax Procedures - Synchronous &

Cases Asynchronous
4. Income Tax – Concept, Corporate Taxes, Synchronous &
Personal Taxes Asynchronous

5. Income Tax - Cases Synchronous &

Asynchronous
6. Income Tax Article 21 & 26 Synchronous &
Asynchronous

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Virtual Online Lectures
Materials Ref.
Meeting Type
7. Income Tax Article 22 & 23 Synchronous &
Asynchronous
Midterm Exam
8. Income Tax Article 24 Synchronous &
Asynchronous
9. Income Tax Article 25 & 28/29 Synchronous &
Asynchronous
10. Value Added Tax & Luxury Sales Tax Synchronous &
Asynchronous
11. E- Reg, E-Tax Invoice, E-Filling, E-Billing Synchronous &
Asynchronous
12. Land & Building Tax; Land & Building Title Synchronous &
Transfer Duty; Stamp Duty Asynchronous

13. International Taxation Synchronous &

Asynchronous
14. International Taxation Synchronous &
Asynchronous
Final Exam

Prepared by : Approved by :

Lecturer Head of Study Program

Maychelie Vincent, S.Ak., M.Ak., CFP. Dr. Hendra Wijaya, MM., CPMA.,
NIK: - CFP.,QWP
NIK.321.15.0887
Date : 12 Agustus 2021 Date :