rpkps perpajakan internasional

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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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    RPKPS PERPAJAKAN INTERNASIONAL

    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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    RPKPS PERPAJAKAN INTERNASIONAL

    !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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    RPKPS PERPAJAKAN INTERNASIONAL

    35 OE?D 2 OE?D M)& ?)"

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    RPKPS PERPAJAKAN INTERNASIONAL

    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

    .&"!a(ia" 1a" #ia$i$&"a$a" Paja$5

    & M&"j&a($a" #&"#a" a(.&$a(.&$ P3=

    P&"!a(ia" 1a" #ia$

    i$&"a$a" Paja$

    A(.&$ P3=

    P')(&%' P&-%"%#a"

    R&(#i#%(i PP! .a(a 26

    05 Di($%(i K&a(25 M&"&'ja$a" a#i!a" ()a35 P'&(&"#a(i

    K&)-.)$

    .&-aja$a" baiWP &"a"(&$%#% i %a'"&&'i

    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-.%

    -&"j&a($a".&"1&bab#&'jai"1a .aja$b&'a"a a'a-&"!i"a'i.aja$ b&'a"aa"i-.i$a(i"1a5

    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

    Di

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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

    &5 M&"j&a($a" #&"#a" #'a"(8&'.'ii" -&"%'%# OE?D5

    85M&"j&a($a" #&"#a" a(.&$#'a"(8&' .'ii" aa- P3=

    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"

    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" 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"

  • 7/21/2019 RPKPS Perpajakan Internasional

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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,

    T%a( :D)(&" -&-b%a# ()a$a(%( a" !i#%"a"#&"#a" .&"!i#%"a"PP! =UT a"-a!a(i(a-&"&'ja$a""1a i$&a(

    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&'

    .&"!a(ia" a" )-i(ii >($a

    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"

    (&'#a )-i(ii>(a5

    JH0

    T%a( :Ma!a(i(a ib&'i#%a( $&)-.)$-&-b%a# .a.&'

    #&"#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(&'

  • 7/21/2019 RPKPS Perpajakan Internasional

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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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    RPKPS PERPAJAKAN INTERNASIONAL

    06 U$in Ak!i S%&%"'% (UAS) WEEKB0;

    Ta"&'a" A%(#%( 204

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