The D-IV Tax Accounting Curriculum of Padjadjaran University refers to the Indonesian National Qualifications Framework, which will be continuously evaluated, refined, and strengthened every three and/or four years to be in accordance with industrialization 4.0 and 5.0. The focus of competence emphasizes practical abilities supported by relevant scientific understanding in the fields of accounting and taxation, including tax digitization. These competencies are applied to several learning methods with four important achievements, namely Attitude, General Skills, Special Skills, and Knowledge.

In addition, the D-IV Tax Accounting of Unpad also supports the commitment of Padjadjaran University to improve the quality of the implementation of Merdeka Learning Merdeka Campus (MBKM). This program is a “student’s right to study for a maximum of 3 semesters outside the study program”.

The latest D-IV Tax Accounting curriculum has been adapted to the MBKM program, which is charged into several courses from Semester 1 to Semester 8. The minimum number of credits that must be taken (mandatory credits) is 148 credits, with a comparison of study programs 136 credits and 12 credits of MBKM/optional courses, out of a total of 174 credits available. List of course distributions for each semester:

Semester 1

Mata KuliahSKSTeoriPraktik
Creativity and Entrepreneurship312
Religious Education211
Indonesian211
English211
Pancasila Education211
Civic education211
Introduction to Micro-Economics321
Business Management and Behavior321
Jumlah SKS19109

Semester 2

Mata KuliahSKSTeoriPraktik
Introduction to Taxation321
Business Law and Professional Ethics321
Introduction to Accounting321
Introduction to Accounting Practice303
Statistics for Business312
Computer for Business312
Financial Management321
Jumlah SKS211011

Semester 3

Mata KuliahSKSTeoriPraktik
General Provisions of Taxation321
Financial Accounting 1321
Financial Accounting Practice 1303
Cost Accounting321
Income Tax321
Income Tax Practice303
Accounting Information Systems321
Computer Based Accounting312
Jumlah SKS241113

SEMESTER 4

Mata KuliahSKSTeoriPraktik
Value Added Tax321
Value Added Tax Practice303
Financial Accounting 2321
Financial Accounting Practice 2303
Auditing321
Auditing Practice303
Managerial Accounting321
Customs and Local Tax321
Jumlah SKS241014

SEMESTER 5

Mata KuliahSKSTeoriPraktik
Withholding and Collection of Taxes321
Withholding and Collection of Taxes Practice303
International Taxation321
Advanced Financial Accounting321
Advanced Financial Accounting Practice303
Tax Accounting321
Tax Accounting Practice303
Management Control Systems*321
Jumlah SKS241014

SEMESTER 6

Mata KuliahSKSTeoriPraktik
Audit, Objection and Appeal in Taxation321
Audit, Objection and Appeal in Taxation Practice303
Tax Computer Practice (E-Taxation)303
Business Research Methods312
Tax Planning321
Capita Selecta of Taxation321
Strategic Management*321
Integrated Community Service Program 303
Jumlah SKS24915

SEMESTER 7

Mata KuliahSKSTeoriPraktik
Internships20020
Information System Audit*321
Analisa Laporan Keuangan*321
Special Topic on Taxation*321
Transfer Pricing Analysis*321
Jumlah SKS32824

SEMESTER 8

Mata KuliahSKSTeoriPraktik
Final Applied Research606
Jumlah SKS606

*Optional Courses (can be taken inside and/or outside the Study Program, by considering the number of achievements in MBKM credits and mandatory courses.

Notes:

  • This curriculum is the same as the curriculum for the class of 2021 students and applies to students of the class of 2022 and after, unless there are changes that will be communicated further.
  • Semester 1 and 2 are package system, semester 3 and after are allowed to take up according to academic provisions.