rpkps perpajakan internasional
TRANSCRIPT
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RPKPS PERPAJAKAN INTERNASIONAL
RENCANA PROGRAM DAN KEGIATAN PEMBELAJARAN SEMESTER (RPKPS)UNIVERSITAS MULTIMEDIA NUSANTARA
MATA KULIAH : PERPAJAKAN INTERNASIONAL
KODE MATAKULIAH : EA 644 /3 SKS
SEMESTER : 7
MATA KULIAH PRASYARAT : PERPAJAKAN 2
STATUS MATA KULIAH : Wajib/ Pii!a"
A. DESKRIPSI MATA KULIAH.Ma#a $%ia! Paja$ I"#&'"a(i)"a *I"#&'"a#i)"a Ta+a#i)", -&'%.a$a" -a#a $%ia! .&-i"a#a" .&'.aja$a" a" -&'%.a$a" a"j%#a" a'i -a#a $%ia! P&'.aja$a" 0
a" P&'.aja$a" 2 1a" -&"j&a($a" #&"#a" .&-aja$a" (&a'a )-&(#i$ a#a( #'a"(a$(i#'a"(a$(i 1a" -&"a"%" %"(%' a(i" bai$ (%bj&$"1a -a%.%"
)bj&$"1a5 J%a a$a" iaja'$a" b&b&'a.a j&"i( .&'ja"jia" .&"!i"a'a" .aja$ b&'a"a a"#a'a I")"&(ia &"a" b&b&'a.a "&a'a ai"5
B. TUJUAN PEMBELAJARAN
S&a! -&"i$%#i .&'$%ia!a" P&'.aja$a" I"#&'"a(i)"a -a!a(i(a i!a'a.$a" -a-.% -&"&-ba"$a" :
05 Hard Skills*b&'$ai#a" &"a" .&"i"$a#a" $&-a-.%a" $)"i#i8,
Ma-.% -&-a!a-i .&'ba"i"a" #a#a a'a .&-aja$a" .aa b&b&'a.a "&a'a5
Ma-.% -&"a"ai(i( .&'-a(aa!a" 1a" #i-b% aa- .&'.aja$a" i"#&'"a(i)"a5
Ma-.% -&"a"ai(i( $)"(&$%&"(i .&'.aja$a" a#a( #'a"(a$(i bi("i( i"#&'"a(i)"a5
Ma-.% -&"!i#%" .aja$ #&'%#a" a#a( #'a"(a$(i bi("i( i"#&'"a(i)"a5
PRO9RAM STUDI AKUNTANSI UMN Ta!%" A$a&-i$ 204/20;
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RPKPS PERPAJAKAN INTERNASIONAL
25 Soft Skills*b&'$ai#a" &"a" .&"&-ba"a" $&.'ibaia",
D&($'i.(i Aa/Tia$
INTRAPERSONALSKILLS
1. Self condent2. Ethics and honest!. "reati#it$. %oal settin&'. Learnin& skill(. Ti)e )ana&e)ent*. Stress )ana&e)ent
INTERPERSONAL SKILLS
1. "o))+nicationa. ,rittin&-. Soken
2. Tea)/orks!. 0+ltic+lt+ral skill
$. Lo&iccritical thinkin&'. Presentation skill+-lic seakin&
AaAaAaAaAaAaAa
AaTia$
AaTia$
AaAa
C. CAPAIAN PEMBELAJARAN (LEARNING OUTCOME)
05 Ma-.% -&-a!a-i .&'ba"i"a" #a#a a'a .&-aja$a" .aa b&b&'a.a "&a'a525 Ma-.% -&"a"ai(i( .&'-a(aa!a" 1a" #i-b% aa- .&'.aja$a" i"#&'"a(i)"a535 Ma-.% -&"a"ai(i( $)"(&$%&"(i .&'.aja$a" a#a( #'a"(a$(i bi("i( i"#&'"a(i)"a545 Ma-.% -&"!i#%" .aja$ #&'%#a" a#a( #'a"(a$(i bi("i( i"#&'"a(i)"a5
PRO9RAM STUDI AKUNTANSI UMN Ta!%" A$a&-i$ 204/20;
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RPKPS PERPAJAKAN INTERNASIONAL
D. MATERI PEMBELAJARAN / POKOK BAHASAN / TOPIK
MingguPokok
B!"nSu# Pokok B!"n
0 P&"a"#a' P&'.aja$a" I"#&'"a(i)"a
P&'#%-b%!a" .&'aa"a" a" i"
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RPKPS PERPAJAKAN INTERNASIONAL
A(.&$ .&'ja"jia" .&'.aja$a""1a
;P&'ja"jia" P&"!i"a'a" Paja$=&'a"a a" P&'a"a""1a5T'a"(8&' P'ii"
M)& (i8a# a" #%j%a" P3=5
S#'%$#%' P3=5
Ka(i>$a(i .&"!a(ia" aa- P3=5
Ha$ .&-aja$a"5
K'i#&'ia aa- .&-baia" !a$ .&-aja$a"5
P&-ba#a(a" .&-a"8aa#a" P3= b&"&>ia )"&'5
P&'&"a"aa" .aja$ i"#&'"a(i)"a a" #'&a#1 (!)..i"5
=&b&'a.a -&$a"i(-& T'a"(8&' .'ii"5
H%b%"a" i(#'i-&a5
P&)-a" #'a"(8&' .'ii" -&"%'%# OE?D5
A(.&$ #'a"(8&' .'ii" aa- P3=5
A(.&$ A$%"#a"(i aa- #'a"(8&' .'ii"
6
T'a"(a$(i P&"!a(ia" a" Paja$
D&"a" @a%#a A(i" N&a'a&"a" P&'i"%"a" Paja$ *Ta+H&a
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RPKPS PERPAJAKAN INTERNASIONAL
BPaja$ 1a" #&'a$%. aa- #a+#'&a#1 a" P&"&"#%a" )-i(ii >($a
Paja$.aja$ 1a" #&'a$%. aa- #a+ #'&a#15
P&"&"#%a" (%-b&' .&"!a(ia"5
P&"&"#%a" )-i(ii >($a
0Paja$ a#a( .&"!a(ia" a'iK&ia#a" U(a!a *=%(i"&(( I")-&,
P&"!a(ia" a'i U(a!a5
H%b%"a" i(#i-&a
00Paja$ a#a( .&"!a(ia" b&'%.ai
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E. EVALUASI ANG DIRENCANAKAN
05 Ma!a(i(a iajib$a" !ai' #&.a# a$#% &a# a'i ba#a( a$#% -a!a(i(a b)&! -&"i$%#i .&'$%ia!a" #a.i #a. ia"a. #ia$ !ai' *ab(&",
25 Ma!a(i(a ajib -&"!ai'i 04 $ai .&'$%ia!a"5 Ma!a(i(a 1a" b&'!a$ -&"i$%#i Ujia" A$!i' S&-&(#&' *UAS, aaa! -a!a(i(a 1a" -&"!ai'i
-i"i-a 00 $ai a'i 04 $ai .&'$%ia!a" 1a" i(&&"a'a$a"5
Niai a$!i' i#&"#%$a" &"a" -&-.&'!i#%"$a" $)-.)"&" (&baai b&'i$%#:05 Ujia" T&"a! S&-&(#&' *UTS, : 3C25 Ujia" A$!i' S&-&(#&' *UAS, : 4C35 T%a( *.a.&' .'&(&"#a(i, : 3 C
T%a( #&'i'i a'i :05 %iF G K&a$#i8a" : 0C25 T%a( a" .'&(&"#a(i : 2CBOBOT NILAI *
Nilai AngkaNilai Huruf Bobot Keterangan
85 100 A 4 Sangat Baik
80 84.99 A- 3.7
Baik75 79.99 B 3.3
70 74.99 B 3.0
PRO9RAM STUDI AKUNTANSI UMN Ta!%" A$a&-i$ 204/20;
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!5 !9.99 B- ".7
#uku$!0 !4.99 # ".3
55 59.99 # ".0
45 54.99 % 1.0 Kurang
0 44.99 & 0 Sangat Kurang
' 0
(elanggaran
Aka)e*ik
+. BAHAN, SUMBER IN+ORMASI DAN RE+ERENSI
R&8&'&"(i Wajib :
05 9%"ai5 27 Paak Internasional 9'a(i") Ja$a'#a5 *9DI,
25 Ra!-a"#) S%'a!-a#5 2; Perset++an Pen&hindaran Paak 3er&anda4 S+at+ Pen&antar 9'a-&ia Ja$a'#a5 *RS,
R&8&'&"(i ai" :05 J)!" H%#aa)5 2 Pe)aha)an Praktis4 Peranian Pen&hindaran Paak 3er&anda Indonesia den&an Ne&ara5Ne&ara di Ka/asan Asia Pasik6 A)erika
dan Afrika P&"&'bi# Sa&-ba E-.a# Ja$a'#a5 *JH0,525 J)!" H%#aa)5 2 Pe)aha)an Praktis4 Peranian Pen&hindaran Paak 3er&anda Indonesia den&an Ne&ara5Ne&ara di Ka/asan Eroa P&"&'bi#
Sa&-ba E-.a# Ja$a'#a5 *JH2,5
PRO9RAM STUDI AKUNTANSI UMN Ta!%" A$a&-i$ 204/20;
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35 OE?D 2 OE?D M)& ?)"
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G. RENCANA KEGIATAN PEMBELAJARAN MINGGUAN
Mi"% $&
K%&&-un Ak!i ngDi!-kn (L%ning
O#$%'i0%")B!n K$in (M'%i A$) B%n'uk
P%%1$n
Ki'%iP%ni1in
(In2ik'o)Su% #!"n2n -%nug"n
0 Ma!a(i(a -a-.% :a5 M&"j&a($a" #&"#a" a#a'
b&a$a" a" .'i"(i..'i"(i.!%$%- .aja$ i"#&'"a(i)"a5
b5 M&"j&a($a" #&"#a".&'$&-ba"a" !%$%- .aja$i"#&'"a(i)"a5
5 M&"j&a($a" #&"#a" -a$(%a" #%j%a" !%$%- .aja$i"#&'"a(i)"a
P&'#%-b%!a" .&'aa"a" a"i"
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RPKPS PERPAJAKAN INTERNASIONAL
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P&"!a(ia" 1a" #ia$
i$&"a$a" Paja$
A(.&$ P3=
P')(&%' P&-%"%#a"
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05 Di($%(i K&a(25 M&"&'ja$a" a#i!a" ()a35 P'&(&"#a(i
K&)-.)$
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3 Ma!a(i(a -a-.% :
a5 M&"j&a($a" #&"#a" .&"1&bab#&'jai"1a .aja$ b&'a"ai"#&'"a(i)"a5
b5 M&"j&a($a" #&"#a".&"!i"a'a" .aja$ b&'a"ai"#&'"a(i)"a5
5 M&"j&a($a" #&"#a" i-.i$a(i.&"!i"a'a" .aja$ b&'a"ai"#&'"a(i)"a
P&"&'#ia" Paja$ =&'a"a5
P&"1&bab #&'jai"1a Paja$=&'a"a I"#&'"a(i)"a5
P&"!i"a'a" Paja$
=&'a"a I"#&'"a(i)"a5
I-.i$a(i .&"!i"a'a"
Paja$ =&'a"aI"#&'"a(i)"a
M)& :
-P&-a.a'a"-a#&'i
- Di($%(i- P&-ba!a(a"
$a(%(-
M&ia:- W!i#&b)a'- I"8)%(-
K&ia#a" -!(:05 Di($%(i K&a(25 M&"&'ja$a" a#i!a" ()a
35 P'&(&"#a(iK&)-.)$
Ma-.%
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9DI *6,
T%a( :D)(&" -&-b&'i$a"()a a#i!a" (&.%#a'$a(%($a(%( .aja$b&'a"a a"-a!a(i(a-&"&'ja$a""1a i$&a(5
4 Ma!a(i(a -a-.% :a5 M&"j&a($a" #&"#a" a(.&$
.&'.aja$a" a#a( .&"!a(ia" WPDaa- N&&'i a'i L%a' N&&'i5
b5 M&"j&a($a" #&"#a" #a#aa'a-&"$'&i#$a" .aja$ %a'"&&'i5
P&"!a(ia" a'i a"a$
.&'%(a!aa"5
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RPKPS PERPAJAKAN INTERNASIONAL
A(.&$ .&'ja"jia"
.&'.aja$a""1a
a#i!a" ()a35 P'&(&"#a(i
K&)-.)$
; Ma!a(i(a -a-.% :a5 M&"j&a($a" #&"#a" (#'%$#%'
P3=5
b5 M&"j&a($a" #&"#a" $'i#&'ia.&"!a(ia" aa- P3=5
5 M&"j&a($a" #&"#a".&'&"a"aa" .aja$ i"#&'"a(i)"aa" #'&a#1 (!)..i"5
5 M&"j&a($a" #&"#a" H%b%"a"i(#i-&a5
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M)& (i8a# a" #%j%a" P3=5
S#'%$#%' P3=5
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Ha$ .&-aja$a"5
K'i#&'ia aa- .&-baia" !a$
.&-aja$a"5
P&-ba#a(a" .&-a"8aa#a" P3=
b&"&>ia )"&'5
P&'&"a"aa" .aja$
i"#&'"a(i)"a a" #'&a#1(!)..i"5
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H%b%"a" i(#'i-&a5
P&)-a" #'a"(8&' .'ii"
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P3=5
A(.&$ A$%"#a"(i aa- #'a"(8&'
.'ii"
M)& :- P&-a.a'a"
-a#&'i
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M&ia:- W!i#&b)a'- I"8)%(
K&ia#a" -!(:05 Di($%(i K&a(25 M&"&'ja$a" a#i!a" ()a35 P'&(&"#a(i
K&)-.)$
Ma-.%-&"j&a($a"#&"#a" P3=
a" .&'a#%'a".&'.aja$a"%"#%$ #'a"(a$(i#'a"(8&' .'ii"
9DI *000, RS *2,
JH0
T%a( :Ma!a(i(a ib&'i#%a( $&)-.)$ %"#%$-&"a"ai(i( #&"#a"$a(%( #'a"(8&' .'ii"1a" (&a" #&'jai ia.a"a"5 S%-b&'a#a bi(a ia-bi a'i
-&ia -a(a
6 Ma!a(i(a -a-.% :a5 M&"j&a($a" #&"#a" a.)'a"
$&%a"a" 1a" -&"a"%"#'a"(a$(i aa- -a#a %a"a(i"
b5 M&"&-)"(#'a(i$a" #&"#a".&-b%$%a" &"a" -a#a %a"a(i"5
5 M&"j&a($a" #&"#a".&"!i"a'a" a" .&'&"a"aa"
T'a"(a$(i &"a"
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RPKPS PERPAJAKAN INTERNASIONAL
.aja$55 M&"i&"#i>$a(i #a+ !&a$a(i i'ii'i =UT55 M&"i&"#i>$a(i .&"!a(ia"
a" bia1abia1a =UT55 M&"!i#%" PP! a#a( =UT
P&"&'#ia" =UT5
J&"i(j&"i( =UT5
I&"#i>$a(i =UT5
Ya" b%$a" #&'-a(%$ =UT5
P&"&%aia" #i-b%"1a =UT5
?a$%.a" a" .&"&"#%a" aba
%(a!a (%a#% =UT5
?a'a .&"!i#%"a" PP! a#a(.&"!a(ia" =UT
M)& :- P&-a.a'a"
-a#&'i- Di($%(i- P&-ba!a(a"
$a(%(-
M&ia:- W!i#&b)a'- I"8)%(
K&ia#a" -!(:05 Di($%(i K&a(
25 M&"&'ja$a" a#i!a" ()a35 P'&(&"#a(i
K&)-.)$
Ma-.%-&"!i#%" PP!a#a( =UT5
JH0 RS *3,
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U$in T%ng! S%&%"'% (UTS) WEEK07
B Ma!a(i(a -a-.% :a5 M&"j&a($a" #&"#a" #a+ #'&a#15b5 M&"j&a($a" #&"#a" (%-b&'
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Paja$.aja$ 1a" #&'a$%.
aa- #a+ #'&a#15
P&"&"#%a" (%-b&' .&"!a(ia"5
P&"&"#%a" )-i(ii >($a
M)& :- P&-a.a'a"
-a#&'i- Di($%(i- P&-ba!a(a"
$a(%(
-
M&ia:- W!i#&b)a'
Ma-.%-&"j&a($a"#&"#a" #a+#'&a#1 a"(%-b&'.&"!a(ia"
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#&"#a" P3= a"#a'aI")"&(ia &"a""&a'a ai"
PRO9RAM STUDI AKUNTANSI UMN Ta!%" A$a&-i$ 204/20;
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RPKPS PERPAJAKAN INTERNASIONAL
- I"8)%(
K&ia#a" -!(:05 Di($%(i K&a(25 M&"&'ja$a" a#i!a" ()a35 P'&(&"#a(i
K&)-.)$0 Ma!a(i(a -a-.% :
a5 M&"j&a($a" #&"#a" a(.&$.&'.aja$a" a#a( .&"!a(ia"a'i %(a!a 1a" ia$%$a" )&!WP L%a' N&&'i5
b5 M&"j&a($a" #&"#a" !%b%"a"i(#i-&a aa- #a+ #'&a#15
5 M&"!i#%" PP! a#a(.&"!a(ia" WP L%a' N&&'ia#a( %(a!a i I")"&(ia
A$#i
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RPKPS PERPAJAKAN INTERNASIONAL
25 M&"&'ja$a" a#i!a" ()a35 P'&(&"#a(i
K&)-.)$
02 Ma!a(i(a -a-.% :a5 M&"j&a($a" #&"#a" a(.&$
.&'.aja$a" a#a( .&"!a(ia"a'i &.&"&"# .&'()"a(&'
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RPKPS PERPAJAKAN INTERNASIONAL
35 P'&(&"#a(iK&)-.)$
04 Ma!a(i(a -a-.% :a5 M&"j&a($a" #&"#a" P3= UN
M)&5b5 M&"j&a($a" #&"#a" P3= OE?D
M)&55 M&"j&a($a" #&"#a" P3= US
M)&55 M&"j&a($a" #&"#a" $a(%( P3=
I")"&(ia &"a" "&a'a ai"
M)& P3= UN M)&5
M)& P3= OE?D M)&5
M)& P3= US M)&5
?)"#)! $a(%( P3= I")"&(ia&"a" "&a'a ai"
M)& :- P&-a.a'a"
-a#&'i- Di($%(i
-P&-ba!a(a"$a(%(
-
M&ia:- W!i#&b)a'- I"8)%(
K&ia#a" -!(:05 Di($%(i K&a(25 M&"&'ja$a" a#i!a" ()a35 P'&(&"#a(i
K&)-.)$
Ma-.%-&"j&a($a"#&"#a"-aa--aa-
-)& P3= RS *6, JH0 JH2
T%a( :Ma!a(i(a ib&'i#%a( %"#%$-&"a"ai(i(.&'ba"i"a" -)&-)& P3= 1a" aa
0; Ma!a(i(a -a-.% :a5 -&"j&a($a" #&"#a" $a(%( P3=
I")"&(ia &"a" "&a'a ai"
P'&(&"#a(i -a!a(i(a #&"#a"$a(%($a(%( P3= 1a"(&a" #&'jai
M)& :- P&-a.a'a"
-a#&'i- Di($%(i- P&-ba!a(a"
$a(%(-
M&ia:- W!i#&b)a'- I"8)%(
K&ia#a" -!(:05 Di($%(i K&a(25 M&"&'ja$a"
a#i!a" ()a35 P'&(&"#a(i
K&)-.)$
Ma-.%-&"j&a($a"#&"#a" $a(%(P3= I")"&(ia&"a" N&a'aai"
JH0 JH2
T%a(:Ma!a(i(ab&'$&)-.)$-&-ba!a( #&"#a"$a(%($a(%( P3=
PRO9RAM STUDI AKUNTANSI UMN Ta!%" A$a&-i$ 204/20;
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06 U$in Ak!i S%&%"'% (UAS) WEEKB0;
Ta"&'a" A%(#%( 204
M&"1%j%i Di(%(%" )&! :
D'a5 Ra#"aa#i K%'"ia A$5 M5Si5 ?PA5?A D'5 Wa%1) MS5A$.')i A$%"#a"(i P&"a(%! Ma#a K%ia!
PRO9RAM STUDI AKUNTANSI UMN Ta!%" A$a&-i$ 204/20;