Faculty of Economics and Business

D4 Tax Accounting

Faculty of Economics and Business

D4 Tax Accounting

Welcoming Words from Head of the Program

“The uniqueness of the D4 Tax Accounting Study Program is in the characteristics of the study program in synthesis and collaboration in the fields of taxation, information and technology as well as financial accounting which is expected to produce unique competencies in the field of e-taxation and transfer pricing analysis.”

 

Dr. Muhammad Dahlan, S.E., Ak., M.Acc

Head of D4 Tax Accounting, Faculty of Economics and Business, Padjadjaran University

Program Description

The D IV Tax Accounting Study Program (Tax Accounting) is a branch of accounting that is more specific in relation to the theoretical concepts and implementation of the tax system in Indonesia. Scientific excellence in the Tax Accounting Study Program lies in the mastery of integrated knowledge of commercial financial reports and fiscal financial reports. In such conditions, it is possible to open wide opportunities for alumni to work as tax analysts, tax consultant staff, tax accounting staff, Account Representatives, tax examiners, and objection reviewers. The surge in demand for accounting and taxation services increased in line with:

  1. Enactment of the ASEAN Economic Community (AEC)
  2. The signing of the World Trade Organization (WTO) pact by the Indonesian government
  3. The implementation of the Tax Amnesty policy by the Indonesian government
  4. The enactment of regulations that all Micro, Small and Medium Enterprises (MSMEs) must pay taxes and prepare financial reports in accordance with the new SAK (Financial Accounting Standards) ETAP (Entities Without Public Accountability).
  5. The OMNIBUS Law Cluster Taxation is enforced

The advantages of the Tax Accounting Study Program (Tax Accounting) will produce graduates who are reliable in the implementation of tax laws and regulations in Indonesia and the introduction of the tax system of other countries (international taxation). The existence of this Study Program is expected to have positive benefits for the government of the Unitary State of the Republic of Indonesia (NKRI), among others, aimed at increasing the Good Government Governance index or government management / governance by:

  1. Availability of adequate quality and quantity of resources to manage tax accounting
  2. The growth of a culture of transparency for individuals and governance for institutions.
  3. Along with the development of job opportunities in the field of tax accounting, the unemployment rate will decrease. The academic atmosphere that is built as long as students take Diploma IV (Applied Bachelor) levels include:
    • Classroom, and online lectures
    • Mentoring and Practicing
    • Guardianship, Research and Final Project Guidance
    • General Lecture by experts in their fields)
    • Community Service
    • HIMAPA (Accounting Student Association) activities related to the development of student soft skills.
Graduate Prospect

The D4 Tax Accounting Study Program (Tax Accounting), allows its alumni to have the competencies and job opportunities, including the following:

  • work as a tax analyst
  • Tax consultant
  • Tax accountant,
  • Account Representatives
  • Tax inspector
  • Reviewer of objections
  • Lecturers with expertise in taxation
Curriculum

TitleSKS
Core Module
Semester 1
Sosiohimaniora2
Agama1
Pancasila1
Keterampilan Belajar dan Literasi Informasi1
Manusia dan Sains1


Olahraga Kebigaran dan Kreativitas (OKK)
1
Bahasa Indonesia1
Bahasa Inggris1
Kewarganegaraan1
PIE Mikro3
Pengantar Akuntansi 13
Pengantar Bisnis3
Matematika Ekonomi3
Semester 2
Pengantar Perpajakan3
Hukum Bisnis dan Etika Profesi2
Pengantar Akuntansi 13
Praktika Pengantar Akuntansi 13
Pengantar Manajemen3
Pengantar Komputer3
Praktika Statistika3
Pengantar Akuntansi 23

TitleSKS
Core Module
Semester 1
Ketentuan Umum Perpajakan (KUP)2
Penganggaran Bisnis3
Akuntansi Keuangan 13
Praktika pengantar Akuntansi 23
Perpajakan/Hukum Pajak3
Akuntansi Biaya3
Manajemen Keuangan3
Komunikasi Bisnis3
Semester 2
PPH3
Praktikum PPH3
Akuntansi Keuangan 23
Bea Cukai & Pajak Daerah3
Sistem Informasi Akuntansi & Pajak3
Akuntansi Manajerial3
Metode Kuantitatif3

TitleSKS
Core Module
Semester 5
Auditing3
Pemotongan dan Pemungutan Pajak2
Prak.Pemotongan dan Pemungutan Pajak3
Akuntansi Berbasis Komputer3
Sistem Pengendalian Manajemen3
Akuntansi Keuangan Lanjutan3
Praktika Akuntansi Keuangan Lanjutan3
Semester 6
Audit Pajak3
Praktika Audit Pajak3
Akuntansi Perpajakan3
Praktika Akuntansi Perpajakan3
PPN3
Praktika PPN3
Analisa Laporan Keuangan2

TitleSKS
Core Module
Semester 7
Praktika Komputer Perpajakan3
Metode Penelitian2


IS Audit

2
Kapita Selekta Perpajakan2
Perpajakan Internasional2
Perencanaan Pajak2
KKN/KKU/Kewirausahaan/Magang3
Semester 8
Laporan Tugas Akhir (LTA)6

Admissions
snm-min

SMUP

Contact

Alpha Building 1st Floor, Faculty of Economics and Business Universitas Padjadjaran Jl. Raya Bandung Sumedang Km 21, Jatinangor, Sumedang City, West Java

+62 22 250 9055 / (022) 2511426

tax.accounting@unpad.ac.id

Accreditation

B (BAN-PT)