Enrolment options
Deskripsi Mata Kuliah
Mata kuliah Praktikum Perpajakan dirancang untuk membekali mahasiswa dengan kemampuan praktis dalam menerapkan ketentuan perpajakan Indonesia melalui pendekatan berbasis kasus (case-based learning). Mahasiswa akan mempelajari proses identifikasi kewajiban perpajakan, perhitungan, pemotongan, pemungutan, penyetoran, pelaporan, serta rekonsiliasi fiskal sesuai dengan peraturan perpajakan yang berlaku. Praktikum mencakup perpajakan Wajib Pajak Orang Pribadi, Wajib Pajak Badan, UMKM, Pajak Penghasilan (PPh), Pajak Pertambahan Nilai (PPN), serta penyusunan dan pelaporan SPT Masa maupun SPT Tahunan melalui sistem administrasi perpajakan digital (Coretax System). Melalui penyelesaian berbagai studi kasus yang menyerupai kondisi dunia usaha, mahasiswa diharapkan mampu mengembangkan keterampilan analitis, ketelitian, kepatuhan, serta profesionalisme dalam melaksanakan kewajiban perpajakan secara benar, efektif, dan sesuai dengan perkembangan regulasi perpajakan di Indonesia.
Course Description
The Taxation Practicum course is designed to equip students with practical competencies in applying Indonesian tax regulations through a case-based learning approach. Students will develop skills in identifying tax obligations, calculating taxes, withholding and collecting taxes, making tax payments, preparing tax reports, and performing fiscal reconciliation in accordance with prevailing tax laws and regulations. The practicum covers Individual and Corporate Income Tax, MSME taxation, Income Tax (PPh), Value Added Tax (VAT/PPN), as well as the preparation and submission of monthly and annual tax returns using Indonesia's digital tax administration platform (Coretax System). Through realistic business cases and hands-on exercises, students are expected to strengthen their analytical abilities, accuracy, compliance awareness, and professional judgment in fulfilling tax obligations effectively and in accordance with current Indonesian tax regulations.