ENG
INA
Curriculum
Identity
Institution Name | Udayana University |
Name of Educational Institution | Faculty of Economics and Business |
Study Program Name | Diploma III in Taxation |
Year Established | 1998 |
External Accreditation | Independent Accreditation Agency for Economics, Business, Management, and Accounting (LAMEMBA) |
Accreditation Status | Accredited Unggul (Excellent) - LAM Decree No. 1252/DE/A.5/AR.10/VI/2024 Valid from 30 July 2024 to 30 July 2029 |
Graduate Title | Associate Expert in Taxation (Ahli Madya Perpajakan, A.Md.Pjk) |
Minimum/Maximum Study Period | Minimum 3 years (6 semesters); maximum 6 years (12 semesters) |
Minimum Credits | 110 credits |
Medium of Instruction | Indonesian and English |
Admission Requirements | General applicants must be graduates of senior high school or an equivalent qualification. The admission process for general applicants is conducted through three types of selection administered by the university:
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Study Program Profile
Graduate Profile |
As an Intermediate Taxation Expert who masters knowledge, technology, and skills in the field of taxation, serving as a tax officer in companies (international/national scale) and as a tax staff in government institutions operating both abroad and in Indonesia, as well as acting as a professional tax representative for companies (international/national scale) in accordance with applicable tax regulations, based on the principles of professional ethics.
As an Intermediate Taxation Expert who serves as an assistant tax consultant in Tax Consultant Offices (international/national scale) professionally, guided by the principles of professional ethics.
As a young entrepreneur possessing competencies in the field of taxation. |
Scientific Focus | The academic focus of the Diploma III in Taxation Study Program, Faculty of Economics and Business, Udayana University, is directed toward the mastery and application of taxation in an applied, vocational setting, with core study areas in taxation, financial accounting, and entrepreneurship. This focus is strengthened by a distinctive study area in hospitality taxation, reflecting the tourism sector as the main pillar of Bali's economy, in which many international companies and foreign-owned enterprises operate. The program's academic development is further supported by studies in ethics, culture, morality and society; economics and business; information system technology; and writing methods. Through this structure, graduates are expected to be competent in calculating, paying, reporting and documenting central and regional tax obligations both manually and digitally, assisting taxpayers during tax audits under supervision, independently keeping up to date with tax regulations, and communicating, collaborating and running businesses in the field of taxation. |
Relevance to Industry Needs | The curriculum of the Diploma III in Taxation Study Program, Faculty of Economics and Business, Udayana University, is developed on the basis of tracer studies, focus group discussions with stakeholders, and benchmarking with overseas higher education institutions, in line with the needs of business, industry, government agencies, and tax consultancy firms. Core competencies include central and regional taxation, international taxation, tax planning and tax audit, accounting, digital tax reporting applications, professional communication and ethics, and entrepreneurship. The curriculum's distinctive feature is its study of hospitality taxation, relevant to Bali's tourism sector. It prepares graduates to work as tax officers in national and international companies and government agencies, as assistant tax consultants, and as start-up entrepreneurs in taxation, supported by real work experience through Impactful Internships (Magang Berdampak), the Internship and the Project-Based Internship with national and international partners. |
Learning Methods | Teaching and learning adopt a student-centered approach and are oriented toward the achievement of the Program Learning Outcomes, with a composition of 25% theory courses and 75% practicum courses. Learning activities include face-to-face lectures, discussions, case studies (case method), team-based projects, practicums, presentations and simulations, including the use of official tax applications. Students also gain practical experience through company visits, business forums, Impactful Internships, and the Internship and Project-Based Internship in the fifth semester, which form the basis of the Final Project. This combination of methods aims to develop students' mastery of tax concepts and regulations, analytical skills, problem solving, use of technology, communication, teamwork, ethics, and professional skills. |
C. Student Learning Outcomes (SLO)
Attitude | Graduates are able to implement nationalistic, honest, tolerant, and independent attitudes/behaviors, respecting diversity and the environment in accordance with applicable norms and ethics, based on Pancasila (A1-A10). |
Knowledge | Graduates are able to master the basic concepts of ideology, social sciences, humanities, economics, entrepreneurship, and digitalization of information and communication technology (K1-K5). Graduates are able to master general theoretical concepts of accounting and taxation in accordance with applicable tax laws and regulations worldwide (K6). |
General Skills | Graduates possess the intellectual ability to think independently and critically as lifelong learners and implement this in analyzing data, solving problems, completing work, and preparing reports accurately and documenting in accordance with applicable laws and regulations, using a variety of methods (manual and digital), in a quality and measurable manner, based on logical, innovative thinking, and taking responsibility for the results independently (GS1, GS2, GS3, GS4, GS8). Graduates are able to collaborate, innovate, take responsibility, evaluate the achievements of group work, and manage the development of competencies for both independent and group work (GS5-GS7). Graduates are able to communicate and use at least one international language for oral and written communication (GS9). |
Special Skills | Graduates are able to independently identify and create worksheets as a means of calculating and accounting for taxes payable, deposit/pay, report, and document tax reports (both central and regional taxes) for all taxpayers (WP) in accordance with applicable tax regulations, either manually or using information technology (digitally) (SS 1-SS4). Graduates are able to assist taxpayers with tax audits under supervision in accordance with existing audit procedures (SS5-SS6). Graduates are able to independently update applicable tax regulations globally (SS7). |
D. Daftar Mata Kuliah
Semester 1 |
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Semester 2 |
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Semester 3 |
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Semester 4 |
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Semester 5 |
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Semester 6 |
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UDAYANA UNIVERSITY