No | Learning Outcomes (CP) | Reference Sources | |
I. | Attitude Aspects |
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| I.1 | Pious to God Almighty and able to show a religious attitude;
| Permendikbud No. 3 of 2020 concerning National Higher Education Standards (SN-Dikti) and the description of level 6 (six) of the Indonesian National Qualifications Framework (KKNI) according to Presidential Regulation No. 8 of 2012. |
I.2 | Uphold human values in carrying out duties based on religion, morals and ethics; | ||
I.3 | Contribute to improving the quality of life in society, nation, state, and advancement of civilization based on Pancasila; | ||
I.4 | Play a role as a citizen who is proud and loves the country, has nationalism and a sense of responsibility to the state and nation; | ||
I.5 | Respect the diversity of cultures, views, religions and beliefs as well as the original opinions or findings of others; | ||
I.6 | Cooperate and have social sensitivity and concern for society and the environment; | ||
I.7 | Law-abiding and and disciplined in social and state life; | ||
I.8 | Internalize academic values, norms and ethics; | ||
I.9 | Demonstrate an attitude of responsibility for work in their field of expertise independently; and | ||
I.10 | Internalize the spirit of independence, struggle, and entrepreneurship. | ||
No | Learning Outcomes (CP) | Reference Sources | |
II. | Knowledge Aspects |
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| II.1 | Able to master in expressing general theoretical concepts in economics, management, and economic mathematics. | Permendikbud No. 3 of 2020 concerning National Higher Education Standards (SN-Dikti) and the description of level 6 (six) of the Indonesian National Qualifications Framework (KKNI) in accordance with Presidential Regulation No. 8 of 2012 |
II.2 | Able to master in describing the general principles, rules, and procedures of taxation | ||
II.3 | Able to master summarizing the development of the application of laws, especially tax procedures | ||
II.4 | Able to master explaining the principles and techniques of determining the Tax Imposition Base (DPP) and calculating taxes payable, general concepts and principles of profit reconciliation. | ||
II.5 | Able to master explaining the general concept of preparing financial statements, tax reporting | ||
II.6 | Able to master explain and apply information technology related to taxation and master in solving taxation cases. | ||
II.7 | Able to master and apply national (local) and global tax laws | ||
II.8 | Able to master the taxation analysis of National and Multinational companies | ||
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No |
Learning Outcomes (CP) |
Reference Sources |
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III. |
General Skill Aspects |
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III.1 |
Able to complete a wide range of work and analyze data with a variety of appropriate methods, both non-standard and standardized; |
Permendikbud No. 3 of 2020 concerning National Higher Education Standards (SN-Dikti) and the description of level 6 (six) of the Indonesian National Qualifications Framework (KKNI) in accordance with Presidential Regulation No. 8 of 2012 |
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III.2 |
Able to demonstrate quality and measurable performance; |
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III.3 |
Able to solve work problems with the nature and context in accordance with the field of applied expertise based on logical thinking, innovative, and responsible for the results independently; |
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III.4 |
Able to compile accurate and valid reports of work results and processes and communicate them effectively to other parties in need; |
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III.5 |
Able to cooperate, communicate, and innovate in their work; |
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III.6 |
Able to be responsible for the achievement of group work results and supervise and evaluate the completion of work assigned to workers under their responsibility; |
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III.7 |
Able to conduct a self-evaluation process of the work group under his responsibility, and manage the development of work competencies independently; and |
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III.8 |
Able to document, store, secure, and retrieve data to ensure validity and prevent plagiarism. |
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No |
Learning Outcomes (CP) |
Reference Sources |
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IV. |
Specific Skill Aspects |
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VI.1 |
Able to independently compile tax reports and apply tax provisions in accordance with the applicable Tax Law in Indonesia. |
– Permendikbud No. 3 of 2020 concerning National Higher Education Standards (SN-Dikti) and the description of level 6 (six) of the Indonesian National Qualifications Framework (KKNI) in accordance with Presidential Regulation No. 8 of 2012. |
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VI.2 |
Able under supervision to evaluate tax reporting evidence on tax reports in cases of examination from the tax authorities in accordance with the standards according to the tax authorities or the provisions of the applicable tax laws and regulations of Indonesia. |
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VI.3 |
Able to independently review, analyze, and interpret entity tax reports by applying tax laws to transactions and remain in accordance with general financial accounting standards and applicable PSAK financial accounting standards. |
– Financial Accounting Standards |
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VI.4 |
Able to clarify tax calculations in accordance with general procedures and tax laws. |
– Provisions and Procedures for Taxation |
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VI.6 |
Able to compile, correct and deposit taxes payable by corporate taxpayers and personal taxpayers in accordance with applicable tax laws both manually and on-line or through a special taxation web. |
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