SILABUS PSIA
SEMINAR DOKTORAL PERPAJAKAN
Tujuan Pembelajaran :
Mahasiswa setelah menempuh kuliah ini diharapkan dapat memiliki pemahaman yang
umum tentang praktek perpajakan di Indonesia dan penelitian di bidang perpajakan.
Berbekal dari pemahaman tersebut diharapkan mahasiswa dapat menyusun riset
proposal dan dapat melakukan riset secara mandiri di bidang perpajakan.
Materi Pembelajaran :
Pembelajaran meliputi analisis paper terkait beberapa penelitian di bidang perpajakan
diantaranya :
1. Basic concept of taxation and tax regulation in Indonesia
2. A review of tax research
3. Income tax in financial statement
4. Tax and firm value
5. Tax earning management
6. Tax and economic
7. Public sector and Government Accounting
Metodologi pengajaran
Pada awal perkuliahan dosen akan menjelaskan overview mengenai konsep perpajakan
di Indonesia khususnya di perusahaan. Bidang penelitian perpajakan akan didiskusikan
bersama-sama agar semua mahasiswa memahami bidang penelitian di perpajakan.
Kemudian untuk masing-msing bidang yang dipilih, mahasiswa akan membahas dalam
tugas kelompok yang dipresentasikan di kelas, untuk didiskusikan bersama-sama.
Pada kuliah kedua sampai dengan ketujuh, pengajaran akan difokuskan pada
pembahasan paper di bidang perpajakan. Setiap mahasiswa wajib membaca paper
yang akan dibahas pada setiap pertemuan. Tiap pertemuan terdapat 2-3 paper yang
akan dibahas, Mahasiswa yang tidak presentasi wajib membuat resensi paper dan
pertanyaan yang terkait dengan paper tersebut untuk ditanyakan pada saat presentasi.
Perkuliahan akan dilakukan dengan diskusi paper yang dipresentasikan pada setiap
pertemuan. Dosen akan menjadi moderator diskusi dan memberikan masukan atau
pertanyaan kepada presentator ataupun kepada mahasiswa.
Pada akhir perkuliahan terdapat ujian akhir dan tugas pembuatan paper pribadi. Paper
berbentuk riset proposal di bidang perpajakan. Makalah mencakup, latar belakan, tujuan
riset, metodologi penelitian, hipotesa dan model.
Evaluasi
Presentasi
Partisipasi
Riset Proposal
UTS
15 %
10 %
15 %
10 %
Jadwal dan Materi Perkuliahan
Pertemuan Materi
1
Overview
perpajakan di
Indonesia dan
Akuntansi Pajak
Penghasilan
Referensi
 Konsep Perpajakan umum
 Pajak di Indonesia (pajak penghasilan, pajak
pertambahan nilai dan pajak daerah)
 Pajak dalam perekonomian

Penelitian perpajakan di Indonesia
 The Future of tax Reserach: From an Accounting
Proffessor’s Perspective, Terry Shevlin, the Journal of
the American Taxation Association, Fall 2007; 87
 Empirical tax research in accounting Douglas,
“A.Shackelford, Terry Shevlin, Journal of Accounting
and Economics (2001) 321-387.
2
Review bidang
riset perpajakan
 A review of Tax Research, Michelle Hanlon and
Shane Heitzman, Journal of Accounting and
Economics (2010) (50) 127-178.

3
Tax and financial
statement
4
Tax avoidance
Research in accounting for income taxes, John
R.Graham, Jana S.Raedy , Douglas A.Shackelford
Journal of Accounting and Economics (2011) Nov.
 Taxable Income as a Performance Measure:The
Effects of Tax Planning and Earnings Quality, Benjamin
C. Ayers, John Xuefeng Jiang and Stacie K Laplante,
Contemporary Accounting Research, Vo 26, No 1
(Spring 2009) pp. 15-54
 Perceived versus Actual Cash Flow Implications of
Deferred Taxes—An Analysis Of Value Relevance and
Reversal under IFRS, Astrid K. Chludek, Journal of
International Accounting Research, Vo 10. No 1, 2011
p 1-25.
 Conservatism and Book-Tax Differences, Wendy
Heltzer, Journal of Accounting, Auditing and Finance,
pp 470-504.
 Taxes, Leverage, and the Cost of Equity Capital, Dan
Dhaliwal, Shane Heitzman, Oliver Zhen Li, Journal of
Accounting Research, Vol. 44 No. 4
 Corporate Tax Avoidance and Firm Value, Mihir A.
Desai and Dhammika Dharmapala, The Review of
Economics and Statistics, August 2009, 91(3): 537–546
5
Tax and Earning
management
6
International tax,
behavior and
economic impact
7
Public Sector
Government
Accounting
 Tax Reporting Aggressiveness and Its Relation to
Aggressive Financial Reporting, Mary Margaret Frank,
Luann J. Lynch, Sonja Olhoft Rego, The Accounting
Review, 2009, Vol 84 No 2 pp.467-496
 Long-Run Corporate Tax Avoidance, Scott D. Dyreng,
Michelle Hanlon, Edward L. Maydew, The Accounting
Review, Vol. 83, No. 1 2008 pp. 61–82
 Corporate social responsibility and tax aggressiveness:
An empirical analysis, Roman Lanisa, Grant
Richardsonb, J. Account. Public Policy 2011.
 Creating a Bigger Bath Using the Deferred Tax
Valuation Allowance, Theodore E. Christensen, Gyung
H. Paik and Earl K. Stice,Journal of Business Finance
& Accounting, 35(5) & (6), 601–625, June/July 2008.
 Can book–tax differences capture earnings
management and tax Management? Empirical
evidence from China, Tanya Tang, Michael Firth, The
International Journal of Accounting 46 (2011) 175–204
 An Examination of Corporate Tax Shelter Participants
Ryan J. Wilson, The Accounting Review, 2009, Vol 83
No 2 pp.669-699.
 An uninteded consequence of book-tax conformity: A
loss of earnings informativeness, Michelle Hanlon,
Edward L. Maydew, Terry Shevlin, Journal of
Accounting and Economics 46 (2008) 294-311.
 The Effects of Executives on Corporate Tax Avoidance,
Scott D. Dyreng, Michelle Hanlon,Edward L. Maydew,
Accounting Review, Vol. 85, 2010 pp. 1163–1189
 A Note on the Relation between Frames, Perceptions,
and Taxpayer Behavior, Scot B. Jackson and Richard
C. Hatfield, Contemporary Accounting Research Vol.
22 No. 1 (Spring 2005) pp. 145-64
 Corporate taxes and the location of intangible assets
within multinational firms, Matthias Dischinger a,
Nadine Riedel, Journal of Public Economics, 95 (2011)
691–707
 What does tax aggressiveness signal? Evidence from
stock price reactions to news about tax shelter
involvement, Michelle Hanlon, Joel Slemrod, Journal of
Public Economics 93 (2009) 126-141.
 Public sector and Government accounting
 Budget Adjustments in Response to Spending
Variances: Evidence of Ratcheting of Local
Government Expenditures, Tanya M. Lee and Robert
Morris, Journal of Management Accounting Research,
Volume Nineteen, 2007, pp. 137–167
 Govenance Structure and Accounting at large
municipalities, Giroux Gary and Andrew J. Mc.Lelland,
Journal of Accounting and Public Policy, 2003, Volume
8, Issue, 3, Autumn, pages 199-217.
 Accrual Accounting in EU Local Governments: One
Method, several Approaches, Vincente Pina, Lourdes
Torres and Ana Yetano, European Accounting Review,
Vol. 18, No. 4, 765–807, 2009
 The quality and conservatism of the accounting
earnings of local governments, Matt Pinnuck, Bradley
N. Potter, J. Account. Public Policy 28 (2009) 525-540