ACE390 ISU-ISU PERCUKAIAN (TAXATION ISSUES)

ACE390 - ISU-ISU PERCUKAIAN
(TAXATION ISSUES)
[ 3 Unit ]

* Sumber data : SMUP


📖 Sinopsis Kursus / Course Synopsis ▼

Pelajar didedahkan kepada isu semasa mengenai cukai dengan rujukan
terhadap kes cukai. Liputan kursus ini terdiri daripada penjelasan dan
perbincangan mengenai aspek lanjutan industri khusus; amanah; pentadbiran hartanah, insentif cukai, perancangan cukai & penstrukturan semula syarikat, pengauditan cukai dan penyiasatan.

Students are exposed to current issues on taxes with references to tax cases. The coverage of this course consists of explanations and discussions on the advanced aspects of the specific industry; trust; property administration, tax incentives, tax planning & restructuring of companies, tax audit and investigations.

* Sumber data : SPBPK

📋 Hasil Pembelajaran Kursus / Course Learning Outcomes (HPK / CLO) ▼
HPK / CLO Penerangan HPK / CLO Description Kaedah Pengajaran / Teaching Method Pemetaan / Mapping:
PLO USM		 Pemetaan / Mapping:
LT
CLO1 Analyse the ethical issues pertinent to underreporting income via preparation of capital statement, penalty on taxpayers of non-compliance. Kuliah & Tutorial PLO3 C4
CLO2 Synthesize the tax planning strategy for individuals (remuneration package, unincorporated business) and companies
in terms of tax incentives, permanent establishment, double taxation agreement, indirect tax (SST / GST, stamp duty), real property gain tax, transfer to real property company, Labuan and specialised industries i.e banks, insurance, shipping and airline companies		 Kuliah & Tutorial PLO5 A4
CLO3 Compute tax liability for the estate of the deceased person, implementation and beneficiary and trust for planning purposes Kuliah & Tutorial PLO3 C4

* Sumber data : SPBPK

📊 Penilaian / Assessment ▼
Komponen Penilaian / Assessment Component Peratusan / Percentage
Kerja Kursus / Course Work 40%
Peperiksaan Akhir (PA) / Exam Work 60%

* Sumber data : SMUP