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DIPLOMA 3 TAXATION STUDY PROGRAM
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Appeal Procedure

Description of Standard Operating Procedure and Objectives of Grade Appeal for the Diploma III Taxation Study Program, FEB Unud


Students have the right to appeal their final semester grades for certain courses, based on reasonable and accountable grounds. The purpose of providing this grade appeal process is to ensure fairness, transparency, and accountability in the academic field. The stages of submitting a grade appeal are carried out through three appeal levels as follows:


a. Stage I Appeal

  1. Before submitting an objection to the semester exam grade announced via SIMAK, students must first consult with their Academic Advisor (PA) by presenting sufficient evidence of their dissatisfaction with the obtained grade, such as: attendance records, exam results, assignment results, and grades received.

  2. After consultation, students may submit an objection to the course instructor no later than 3×24 hours after the exam grade is announced, accompanied by evidence as mentioned in point 1 above.

  3. The instructor reviews the final results and supporting evidence of the student’s performance no later than 2×24 hours after receiving the grade objection.

  4. If the student’s objection is accepted by the instructor, the instructor is obliged to recalculate the previously assigned grade. If the objection is rejected, the student may submit a Stage II Appeal no later than 2×24 hours after the objection is denied. In cases where the objection is accepted and processed resulting in a change of grade, and this result is accepted by the student, the instructor must report the revised grade to the Study Program for updating in SIMAK. The final result of this stage is accompanied by evidence in the form of a grade change report signed by both the instructor and the student, no later than 2×24 hours after the report is signed. If the student still cannot accept the grade received, they may proceed to Stage II Appeal.


b. Stage II Appeal

  1. If the result of Stage I Appeal is still unacceptable to the student, the student may submit a Stage II Appeal to the Head of Study Program (Koprodi) by attaching evidence as in point a of Stage I Appeal, plus the grade given by the instructor in Stage I Appeal. This stage must be carried out no later than 2×24 hours after the Stage I Appeal grade is announced.

  2. Koprodi reviews the documents submitted by the student and mediates a meeting between the student, course instructor, and Academic Advisor, no later than 2×24 hours after the Stage II Appeal is submitted. At this stage, Koprodi acts as an arbiter and is expected to provide a solution to conclude the appeal at this stage.

  3. If, after mediation, the revised grade is accepted by the student, the instructor must report the revised grade to the Study Program for updating in SIMAK. The final result of this stage is accompanied by a grade change report signed by the instructor and the student, and approved by Koprodi. This must be completed no later than 2×24 hours after the report is signed.

  4. If the revised grade in Stage II Appeal is still unacceptable to the student, it may be escalated to Stage III Appeal.


c. Stage III Appeal

  1. If Stage II Appeal does not meet the student’s expectations, the student may submit a Stage III Appeal to the Dean through the Vice Dean I (WD I), attaching evidence as in point 1 of Stage I Appeal, plus the grades given by the instructor in Stage I and II Appeals. This stage must be carried out no later than 2×24 hours after the Stage II Appeal decision is announced.

  2. On behalf of the Dean, WD I reviews the documents submitted by the student and facilitates a meeting involving Koprodi, Academic Advisor, course instructor, and student to resolve the student’s objection. This must be completed no later than 2×24 hours after the student submits the objection. At this stage, WD I acts as the final decision-maker for the student’s grade.

  3. If the revised grade is provided by the Vice Dean of Academic Affairs and Planning, the student is given the opportunity to select one grade from all appeal stages. The grade chosen by the student becomes the final and binding grade.

  4. The instructor reports the final revised grade to Koprodi for updating in SIMAK. The final result of this stage is accompanied by a grade change report signed by the instructor and the student, and approved by Koprodi and the Vice Dean of Academic Affairs and Planning. This must be completed no later than 2×24 hours after the report is signed. Stage III Appeal constitutes the final appeal that a student can undertake. If the student is still dissatisfied with the result, they may report their dissatisfaction through the FEB Unud Complaints and Grievance Service (LAPAK) at: lapak.febunud.id.


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Diploma 3 Taxation Study Program, Udayana University


Jl. P.B. Sudirman, Sudirman Campus Denpasar

Phone : (0361) 232192


Email: d3pajak@unud.ac.id

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