Herman ernandi

Summary

In this video, Herman Ernandi, a lecturer in the Accounting Study Program at Muhammadiyah University of Sidoarjo, introduces his course on taxation. He discusses the topics covered, such as income tax, tax procedures, and various tax articles like PPH, PPN, and PBB. The course follows a structured approach with lectures and case discussions, incorporating a textbook by Puji Rahayu and regulatory references. With a focus on real-world applications, the course engages students in understanding tax laws, with assessments including a mid-term and final exam. The lecture concludes with an open question regarding taxation of land and buildings.

Takeaways

• 😀 Herman Ernandi is a lecturer in the Accounting Study Program at Muhammadiyah University of Sidoarjo, specializing in taxation courses.
• 😀 The taxation course is one semester long, with 16 meetings, including mid-semester and final exams.
• 😀 The course is based on a textbook from Graha Ilmu authored by Puji Rahayu and other relevant tax regulations and harmonized legal texts.
• 😀 The taxation course uses lecture and discussion methods to teach students, focusing on case studies.
• 😀 Topics covered in the course include general provisions on tax procedures and taxation subjects and objects.
• 😀 The course addresses various taxes, such as General Income Tax (PPh), PPh Article 21, Article 22, Article 23, Article 24, Article 25, VAT (PPN), and others.
• 😀 Other specific taxes covered in the course are PBB (Property Tax), PPHTB (Land and Building Transfer Tax), and Final Income Tax.
• 😀 The teaching approach emphasizes understanding and application of tax laws and their procedures.
• 😀 The course material provides comprehensive coverage of both individual and corporate taxation issues.
• 😀 The lecturer intends to explain the course material further in a video lecture, discussing key topics and their practical implications.

Q & A

What is the name of the lecturer and their qualifications?

The lecturer's name is Herman Ernandi, S.M.M., BKP. He is a lecturer in the Accounting Study Program at Muhammadiyah University of Sidoarjo.

What is the primary subject that Herman Ernandi teaches?

Herman Ernandi teaches taxation courses in the Accounting Study Program at Muhammadiyah University of Sidoarjo.

How long is the taxation course and how is it structured?

The taxation course lasts for one semester, with 16 meetings. The eighth meeting is the mid-semester exam, and the 16th meeting is the final exam.

Which textbook is used for the taxation course?

The textbook used for the taxation course is published by Graha Ilmu, written by Mrs. Puji Rahayu.

What other resources are referenced in the taxation course?

In addition to the textbook, the course references harmonized tax regulations and the decrees of the Minister of Finance.

What teaching methods are used in the taxation course?

The course employs lecture and discussion methods. Discussions are based on case studies related to various taxation topics.

Which specific taxation topics are covered in the course?

The course covers topics including general tax procedures, subjects and objects of tax, income tax (PPH) Articles 21, 22, 23, 24, 25, VAT (PPN), VAT on luxury goods (PPnBM), property tax (PBB), property transfer duty (PPHTB), and final income tax.

What is the significance of the 8th meeting in the taxation course?

The 8th meeting serves as the mid-semester exam for the taxation course.

What is the importance of the final meeting of the taxation course?

The 16th meeting is the final exam for the course, marking the completion of the semester.

Can you explain the meaning of some specific tax terms mentioned in the transcript, such as SPN, PBB, and PPHTB?

SPN refers to Taxable Persons, PBB is Property Tax, and PPHTB refers to Property Transfer Duty in Indonesia.