Diploma Program in Tax Administration
Class Schedule
The following is the class schedule for the Diploma in Tax Administration of the Universitas Sumatera Utara Faculty of Vocational Education:
Curriculum
The following are the details of the curriculum in the Diploma in Tax Administration of the Universitas Sumatera Utara Faculty of Vocational Education:
Semester 1
UNI1101
Religious Education (Islamic)
2 Credit Hour
UNI1102
Religious Education (Catholic)
2 Credit Hour
UNI1103
Religious Education (Protestant)
2 Credit Hour
UNI1104
Religious Education (Buddhism)
2 Credit Hour
UNI1105
Religious Education (Hinduism)
2 Credit Hour
UNI1106
Pancasila and Civic Education
2 Credit Hour
UNI1107
Indonesian Language
2 Credit Hour
DAP1101
Introduction to Taxation
2 Credit Hour
DAP1102
Introduction to Administration
2 Credit Hour
DAP1104
Introduction to Economics
2 Credit Hour
DAP1105
Introduction to Business
3 Credit Hour
DAP1106
Introduction to Law
2 Credit Hour
DAP1110
Office Computerization (E-Office)
4 Credit Hour
Semester 2
UNI1108
English
2 Credit Hour
FAK1101
Ethics
2 Credit Hour
DAP1103
Introduction to Accounting
2 Credit Hour
DAP1108
State Financial Management
3 Credit Hour
DAP1109
Descriptive Statistic
3 Credit Hour
DAP1111
E-Business
4 Credit Hour
DAP1114
Taxation General Provision
4 Credit Hour
Semester 3
DAP2115
Personal Income Tax
4 Credit Hour
DAP2117
Value Added Tax
4 Credit Hour
DAP2119
Local Taxes and Levies
4 Credit Hour
DAP2122
Public Sector Accounting and Finance
4 Credit Hour
DAP2124
Finance Accounting
4 Credit Hour
DAP2126
Work Field Method for Tax Administration
2 Credit Hour
Semester 4
DAP2112
Tax Management Information System
4 Credit Hour
DAP2116
Corporate Income Tax
4 Credit Hour
DAP2118
Land and Building Tax
4 Credit Hour
DAP2120
International Tax
4 Credit Hour
DAP2123
Cost Accounting
4 Credit Hour
DAP2127
Work Field Practice for Tax Administration
2 Credit Hour
Semester 5
DAP3102
Entrepreneurship
4 Credit Hour
DAP3107
Business Finance Management
3 Credit Hour
DAP3113
Accounting Information System
4 Credit Hour
DAP3121
Tax Court
4 Credit Hour
DAP3125
Auditing
4 Credit Hour
Semester 6
SPD351
Proposal, Seminar and Thesis Defense
4 Credit Hour
Research Topics
The following are the research topics in the Diploma in Tax Administration of the Universitas Sumatera Utara Faculty of Vocational Education:
Research related to National Tax Policy, Procedure and Administration System (Center)
Research related to National Tax Policy, Procedure and Administration System (Center)
Research about policies, systems and procedures and tax administration managed by the Directorate General of Taxes such as: 1. Income Tax (PPh) 2. Value Added Tax (VAT) 3. Luxury Goods Sales Tax (PPnBM) 4. Land and building tax on the mining sector 5. Plantation and Forestry 6. Stamp Duty
Research related to Provincial Tax Administration Policies, systems and Procedures
Research related to Provincial Tax Administration Policies, systems and Procedures
Research Related to Taxation Policies, systems, Procedures, and Administration managed by the Province through the Provincial Revenue Agency, such as: 1. Motor Vehicle Tax (PKB) 2. Motor Vehicle Title Transfer Fee (BBNKB) 3. Cigarette Tax 4. Surface Water Tax 5. Heavy Equipment Tax 6. Motor vehicle fuel tax 7. Open Non-Metal Mineral and Rock Tax
Research related to District/City Tax Administration Policies, Systems and Procedures
Research related to District/City Tax Administration Policies, Systems and Procedures
Research related to Tax Administration Policies, Systems, and Procedures managed by Districts/Municipalities such as: 1. Rural and Urban Land and Building Tax (PBB P2) 2. Land and Building Acquisition Duty (BPHTB) 3. Billboard Tax 4. Specific Goods and Services Tax (electricity, hotel, restaurant, parking) 5. Swallow's Nest Tax 6. Non-metal and rock mineral tax 7. Groundwater Tax 8. Motor Vehicle Tax 9. Motor Vehicle Title Tax
Research Related to Regional Retribution
Research Related to Regional Retribution
Research Related to Retribution Policies, Systems, Procedures, and Administration managed by Local Governments, both District and City, Such as: 1. Parking Levy 2. Garbage Retribution 3. Building Approval Retribution 4. Retribution for Trade Business License
Research Related to Government Policy in Fiscal Management
Research Related to Government Policy in Fiscal Management
Related Research Government policies in tax management such as programs implemented by the Directorate General of Taxes, among others: 1. Tax Incentives for MSMEs 2. Tax Incentives for Business World 3. NIK-NPWP Matching Program 4. Tax Amnesty Program 5. Voluntary Disclosure Program 6. Tax Reform 7. Transfer Pricing 8. Tax Treaty
Research Related to Attitude, Behavior, and Taxpayer Compliance
Research Related to Attitude, Behavior, and Taxpayer Compliance
Research is related to taxpayers' attitudes, behavior, and compliance in carrying out their rights and obligations in the business world's taxation and tax planning.
Intended Learning Outcomes
Students of the Diploma Program in Tax Administration are expected :
Capable of preparing tax management plans and workflows, tax planning, tax implementation, and tax control.
Capable of filling out properly and thoroughly related to the income tax periodic notification letter (SPT), annual income tax return, and periodic tax return for value-added tax and sales tax on luxury goods.
Capable of presenting information by applying taxation software for management/users, compiling complete written reports related to periodic and annual income tax returns, and periodic VAT BM returns.
Capable of providing assistance for legal efforts made by taxpayers in order to pursue fairness against Tax Assessments issued by the Director General of Taxes or Regional Heads.
Capable of supervising and evaluating workers under his/her responsibility.
Capable of preparing tax audit plans in accordance with applicable regulations, examining tax audit reports issued by the tax authorities and examining the results of KUP reports related to tax audits.
Capable of applying tax software in presenting information on tax audit reports, scrutinizing/examining tax returns/SPPT and calculating taxes and determining tax administration sanctions.
Capable of compiling and preparing financial and company tax reports, compiling and making company income and expenditure budgets periodically (monthly or annually).
Capable of calculating and preparing individual and corporate tax return reports, operating integrated accounting and financial software/applications, carrying out accounting audits and reporting audit results.
Tuition Fees
Based on the Decree on Tuition Fees in 2022, the following are the amounts of tuition fees for each student admissions pathway:
Diploma Program in Tax Administration
SNBP & SNBT Pathways
Single Tuition Fee 1
IDR 500,000
Single Tuition Fee 2
IDR 1,000,000
Single Tuition Fee 3
IDR 2,000,000
Single Tuition Fee 4
IDR 2,500,000
Single Tuition Fee 5
IDR 3,000,000
Single Tuition Fee 6
IDR 4,000,000
Single Tuition Fee 7
IDR 5,000,000
Single Tuition Fee 8
IDR 6,000,000
Per student/semester