UNAIR NEWS – A new learning material of Taxation program, Business Department of UNAIR Faculty of Vocations in 2016 is added. A program called “Visit Tax Court 2016” is a part of internship program from Commercial Law, Civil Law and Tax Court courses. Students are given a chance to see directly the court proceedings in Surabaya Tax Court in State Finance Building, Jl. Indrapura Surabaya.
As experienced by nine students in the fifth semester of Taxation program, UNAIR Faculty of Vocations last Friday, March 11, they watch court proceedings of ten petitioners, from some companies (PT), also Tax Office (Fiskus) suits to some companies. Cases tried were on value added tax (PPN), income tax (PPh), PPh article 23, PPh article 21 and appeal PPh. Internship lectures last Friday was the third. Similar lectures were held in the same place on Thusday and Friday, March 3 and 4 with 15 students for each session.
“Limitation on the participating students was due to limited seat in the courtroom, so the students were divided into groups with 15 people max each,” said Okta Sindhu Hartadinata, SE., MA., a lecturer of Faculty of Vocations which was supervising the student.
The program is aimed to give practical lecture to students who take Tax Court so they will not only know the theories but also get the real pictures for example how to file a suit formally, how are accusation and appeal. By knowing the real thing, hopefully they will be able to fulfill their roles well as a taxpayer demanding justice or as a tax officer (plaintiff).
“In internship program we give all materials, cases (mostly appeals) or the tax officer can also demand the same thing. Furthermore, tax court has independent judges,” said Okta SH.
In the end of the internship program, students are expected to gain experience, discussion topic, and get the whole picture, the theory and the application. The course lecturers were practitioners who are also usually work in courts, they tell us about courtroom proceedings, regulations and other things about the course.
”In the future we will establish an MoU with Tax court, so these activities are still our way to see the opportunity. Tax court officials will also tell us if there are cases tried, tax case and or customs case,” said Okta.
A representative of Taxation Student Association, Gannys Widyaningtyas, admitted that the internship course is really helped for students who take Tax Court or Taxation Administrative Laboratory.
“There was not any program like this long time ago, so this is really helped especially for students in the fifth or fourth semester but they already took Taxation Administrative Laboratory and discuss taxation ,” said Gannys to UNAIR NEWS. He and his friend said that they could follow the court materials, especially when there is a technical officer which helps students to understand. Unfortunately, there are so many cases trials were postponed because of some reasons such as absence of parties, materials were not complete and other reasons.
“In the future, we expect these practical lectures were improved and facilitated by the faculty, students should also be more aware, so initial objectives by the dean, lecturers and students are achieved. Students shouldn’t be absent when there is a court announcement, if you only know theoretically,it is not enough, nothing,” said Gannys. (*)
Author : Bambang Bes