Universitas Indonesia

n of Economics
Faculty
Post Graduate Program in Accounting

SYLLABUS
Course Subject
Period
Credits
Faculty Member
Teaching Methods

: Business Law and Taxation

Public Sector Context
: Period 1 2012/2013
: 3
:
: Lecture, Seminar, Study Group,
Problem solving and discussion,
case study ( Group )

Course Objectives
In Post Graduate study assumed that student had the basic knowledge in Business
Law and Taxation This course is aimed to overview at and provide understanding of
basic concept and the consequences of law in Business and taxation, and its
importance in business aspect. It is expected that students can gain knowledge of
regulation that govern business activities.
Course Description
This course provides discussion about regulations that govern business activities and
other aspect: basic concept of the laws; analyze back ground policy; consequences,
behavioral aspect etc. Business law is delivered in the first part of this course while
another regulation from taxation will be discussed in the second part. The discussions
about taxation related research are also conducted which more directed from the
standpoint of view in the areas of policy and monitoring/controlling, thus deepening
by comparing with other countries, to compare the policy and practicing in other
countries, besides discussing comprises tax reporting in financial statements, ethics
and behavioral aspect taxation, txable earnings management and international
taxation, to understand tax arrangement and existing problems . It is expected that
students can benefit from this knowledge in preparing research proposal and doing an
independent research.
CLASSROOM ORGANIZATION

One 150-minute lecture per week (total: 14 weeks).

Quiz will be conducted on schedule and unschedule
Examination:
Mid-term examination will be open book. The examination evaluates students
understanding of subjects delivered between 1st week and 7th week.
Final examination will be open book. The examination concerns the subjects delivered
between 8th week and 14th week.

Teaching Methods consist of:

Lecture
Class discussion
Individual Project & paper
Group project & paper
Presentation
Case analysis
Tutorial
In-class experience exercise
Collaborative learning, case study,

yes
yes
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yes
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yes

Teaching method consists of lecture, students presentation, class discussion, case analysis,
problem solving, and collaborative learning.

In regards to the personality development, the course objectives are as follows:

(i)
(ii)
(iii)
(iv)
(v)
(vi)
(vii)
(viii)

Technical Skills
Analytical Skills
Critical Skills
Language Skills
Problem Solving Skills
Self Confidence Skills
Time Management Skills
Reading Skills

Course Method
The course consists of 14 sessions with duration of 150 minutes per session. The
course materials cover conceptual as well as practical issues of business law and
taxation in public sector context. Each session demands active involvement of the
students to critically analyse the content materials and share their comprehension
during class presentations and discussions. In some sessions, besides the suggested
reading materials, students are allowed to use their own choice of the relevant topic
in Indonesian context. Students will be assigned into groups to conduct material
presentation and class discussions.
Each session is conducted into three segments: (i) lecturing segment by lecturer who
provides introduction of the current topic and its association to the whole course
objective; (ii) presentation segment by the group of students who demonstrate their
comprehension of the current topic based on their critical analysis of the reading
materials; (iii) discussion segment moderated by the lecturer and participated by all
students who responding to the group presentation provided. To attend the session, all
students have to read the material suggested in the course schedule.
Weekly Group Assignment
Summary and Critical analysis of the Reading Materials
Students are assigned into number of groups matched with number of topics
suggested in the Course Schedule. Each group has to submit review paper report
as scheduled in the following form:
2

Essay covering : (i) summary of the reading materials; (ii) critical analysis on
the content, methodology, presentation, and any other issues needed to be
addressed, in the context of Public Sector suggested to discuss policy and
points of control by Government ; (iii) conclusions and its relevance to
Indonesian context
The essay for reading material ( selected journal point 2) have to use simple
and clear wording, min. 3 5 pages - max. 5 15 pages - using 12 font size times new romans character- 1.5 spacing.( Suggested also with Power point.)
The essay should be submitted one day ( could be by email not later then 4.00
PM) email before before the scheduled session is conducted.

Presentation of the associated Reading Materials

For each session, one group of students in charge for presentation has to
submit the presentation material, both in hard copy and soft copy included
Power point.
Although presentation material is made by group, yet, the marking for
presentation is individual.
Discussion materal point 1A and 1B only power point .
Marking System
1
2
3
4

Presentation
Class discussion and participation
Mid term examination
Final term examination

:
:
:
:

15%
25%
30%
30%

LECTURER POLICY
Assignment should be handed in no later than due date. Any late work will be assessed a
penalty of five (5) point a day (max. two days). Work handed in late than three days of 3 will
be marked for zero (0).

Course Schedule
SESSION
1
Penjelasan
kuliah
pembentukan
group
Lecturing &
Discussion

TOPIC
Mahasiswa membentuk group sesuai dengan jumlah
peserta maximum 6 group. Kuis; tugas; diskusi
dilakukan per group.
Untuk bahan sebelum UTS mendasarkan pada
wawancara dengan kelas, bahwa diperlukan
memberikan overview mengenai perpajakan di
Indonesia, mencakup ketentuan formil dan materiil,
termasuk pajak daerah dan terutama di bahas dari
aspek akuntansinya, caik treatment maupun laporan
dan aspek hukum terkait, seperti Perdata Penanaman

REFERENCES

Pengantar Ilmu Hukum

Pengantar Tata Hukum
Indonesia
Purnadi Purbacaraka
Dedi Soemardi

SESSION

TOPIC

REFERENCES

Modal dsb. Bahan ini akan dibahas selama 3 - 4 kali

kuliah. Kuliah ke 4 7 Mahasiswa akan membahas
paper / journal yang sudah diberikan bahannya, tiap
pembahasan journal harus diberikan pembahasan
perbandingannya dengan keadaan di Indonesia.
Dalam kuliah pertama dibahas overview dan dikusi
tentang dasar dasar hukum, azas hukum, interpretasi
hukum , kaedah hukum , pengertian dalam Hukum.
Dan konsep dasar lainnya dalam hukum dikaitkan
dengan hukum perpajakan,
2
Lecturing
And
Discussion
of
Selected
Subject

Over view substantive law tentang Income Tax. And

VAT, dan pajak penjualan barang mewah, pajak
daerah.
Object, subject. Konsep perhitungan , Pembahasan
perhitungan , terkait tax treaty , Accounting
treatment.
Membahas konsep dasar dalam perhitungan object
pajak /income tax, pembayaran, recording dan
pelaporan.

Lanjutan bahan kuliah ke 2 dan membahas

bahan kuliah hukum pajak formil, termasuk
peradilan pajak
1.

Summarry tax policy dan masalah peradilan

2.

Bahas Journal - paper kelompok . urutan 1.

3.

Pembahasan materi paper kel 1 dari sudut

pandang Perpajakan Indonesia oleh kel 2 dan 3

Sistim peradilan di
Indonesia
KUP

UU dan peraturan
BAPEPAM dan Pasar
Modal.

UU dalam dunia
usaha perdata

5
Lecturing
&
discussion

Tax treaty

3
Lecturing
&
Discussion
4
Lecturing
Group
discussion

Undang undang pajak

penghasilan,

1. Review dan inventarisasi hasil kuliah 1 4

Perpajakan, terkait Hukum lainnya
seperti dokumen perusahaan , dan perdata lainnya
dan perundang -undangan lain. ( pidana Akuntan
Publik)
2. Pembahasan Journal paper kelompok urutan 2
3.Pembahasan materi paper kel 1 dari sudut pandang
Perpajakan Indonesia oleh kel 1 dan 3

6
1. factor factor pengaruh terhdp keberhasilan
Lecture &
pemungutan pajak ;
Discussion
Topics
2. Pembahasan journal - Paper kelompok 3
Teory and
Basic concept 3. pembahasan paper kel 3 oleh kelompok 1 & 2

Undang Undang
No 8 tahun 1997
tentang dokumen
perusahaan.
Undang Undang
KUP
Undang Undang
Pidana
Undang Undang
tentang AP.
Paper yg dipilih

Paper/ journal yang

dipilin

SESSION
in tax law and
tax court.

7
Lecture
&
Discussion
Overview
Several topics
In
Indonesian
Taxation

TOPIC

REFERENCES

dari sudut pandang perpajakan Indonesia

Pembahasan contoh pelaporan pajak. Dan tax policy
Pembahasan kasus .. per kelompok , berdasarkan

Perundang undangan
perpajakan
Indonesia

konsep dasar pajak di Indonesia.

MID TERM EXAM

UP TO FINAL EXAM OLEH BU DR DWI MARTANI

Authorship and Plagiarism Issues

For each and every paper submitted to comply the marking system of the Course,
students should attach The Statement of Authorship as presented below.
Statement of Authorship
Saya/kami yang bertandatangan dibawah ini menyatakan bahwa makalah/tugas
terlampir adalah murni hasil pekerjaan saya/kami sendiri. Tidak ada pekerjaan
orang lain yang saya/kami gunakan tanpa menyebutkan sumbernya.
Materi ini tidak/belum pernah disajikan/digunakan sebagai bahan untuk
makalah/tugas pada mata ajaran lain kecuali saya/kami menyatakan dengan jelas
bahwa saya/kami menyatakan dengan jelas menggunakannya.
Saya/kami memahami bahwa tugas yang saya/kami kumpulkan ini dapat diperbanyak
dan atau dikomunikasikan untuk tujuan mendeteksi adanya plagiarisme.
Nama
:
NPM
:
Tandatangan
:
Mata Ajaran
:
Judul Makalah/Tugas :
Tanggal
:
Dosen
:
(Dibuat oleh seluruh anggota kelompok)

Course Readings:
1. Purnadi Purbacaraka dan Soerjono Soekanto. Sendi-sendi ilmu hukum dan tata
hukum. Bandung: Citra Aditya Bakti, 1993.
2. Dedi Soemardi. Pengantar Hukum Indonesia. Jakarta: Ind-Hill-Co, 1997.
3. Kitab Undang-undang Hukum Perdata, terjemahan R. Subekti dan Tjitrosudibio.
Jakarta: Pradnya Paramita, 1995.
4. Kitab Undang-undang Hukum Dagang, terjemahan R. Subekti dan Tjitrosudibio.
Jakarta: Pradnya Paramita, 1994.
5. Undang-undang No. 5 Tahun 1960 tentang Pokok-Pokok Agraria.
6. Undang-undang No. 8 Tahun 1995 tentang Pasar Modal.
7. Undang-undang No. 10 Tahun 1998 tentang Perbankan.
8. Undang-undang No. 5 Tahun 1999 tentang Larangan Praktek Monopoli dan
Persaingan Usaha Tidak Sehat.
9. Undang-undang No. 30 Tahun 1999 tentang Arbitrase dan Alternatif Penyelesaian
Sengketa Umum.
10. Undang-undang No. 42 Tahun 1999 tentang Jaminan Fidusia.
11. Undang-undang No. 37 Tahun 2004 tentang Kepailitan dan Penundaan Kewajiban
Pembayaran Utang.
12. Undang-undang No. 25 Tahun 2007 tentang Penanaman Modal.
13. Undang-undang No. 40 Tahun 2007 tentang Perseroan Terbatas.
14. Undang-undang No. 5 Tahun 2012 tentang Akuntan Publik.
15. Undang-Undang dan peraturan pelaksanaannya (terbaru) tentang Ketentuan
Umum dan Tata Cara Perpajakan. Undang-Undang RI Nomor 28 tahun 2007
tentang Ketentuan Umum dan Tata Cara Perpajakan (UU KUP).
16. Undang-Undang dan peraturan pelaksanaannya (terbaru) tentang Pajak
Penghasilan
17. Undang-Undang RI Nomor 17 tahun 2000 tentang Pajak Penghasilan (UU PPh).
18. Undang-Undang dan peraturan pelaksanaannya (terbaru) tentang Pajak
Pertambahan Nilai dan Pajak Penjualan Barang Mewah (PPn BM).
19. Undang-Undang dan peraturan pelaksanaannya (terbaru) tentang Pajak Bumi dan
20. Bangunan. Undang-Undang RI Nomor 12 tahun 1985 (UU PBB).
21. Undang-Undang dan peraturan pelaksanaannya (terbaru) tentang Bea Materai.
22. Undang-Undang RI Nomor 13 tahun 1985 (UU Bea Materai).
23. Undang-Undang dan peraturan pelaksanaannya (terbaru) tentang Bea Perolehan
Hak atas Tanah dan Bangunan. Undang-Undang RI Nomor 20 tahun 2000 (UU
BPHTB).
24. Undang-Undang dan peraturan pelaksanaannya atas Penagihan Pajak dengan
25. Surat Paksa. Undang-Undang RI Nomor 19 tahun 2000 (UU Penagihan dan Surat
Paksa).
26. Undang-Undang dan peraturan pelaksanaannya tentang Pengadilan Pajak
27. Undang-Undang
dan
peraturan
pelaksanaannya
tentang
Dokumen
Perusahaan.
28. Undang-Undang RI Nomor 8 tahun 1997 (UU Dokumen).
29. Undang-Undang dan peraturan pelaksanaannya tentang Pajak dan Retribusi
Daerah. (UU Pajak & Retribusi Daerah).