Educational Philosophy

Educational Philosophy of the Diploma III in Taxation Study Program, Faculty of Economics and Business, Udayana University

The Diploma III in Taxation Study Program at the Faculty of Economics and Business, Udayana University, implements a curriculum designed based on the Merdeka Belajar (Independent Learning) philosophy, providing students with sufficient flexibility to explore their learning interests and develop their potential. To support the implementation of this philosophy, the core study materials are complemented by supporting and characteristic study materials. One of the supporting study materials offered is Ethics, Culture, Morality, and Society, which is expected to help produce graduates who contribute positively to the community. 

The Diploma III in Taxation Study Program applies an educational philosophy that emphasizes contextual learning and the development of professional competencies in the field of taxation. To achieve its learning objectives, the Faculty has established a pedagogical policy based on case and project-based study methods, which are explicitly outlined in the Semester Learning Plan and included in the performance agreements between the Dean and the Head of Study Program.

To enhance student’s understanding of taxation practices, the program organizes company visits to national and multinational enterprises such as The Royal Pitamaha, Bali Homes Management, and the Singapore National Co-operative Federation (SNCF). The learning process also involves professional lecturers and is enriched through various workshops on entrepreneurship, article writing, competency development, and international publication.

The study program implements academic evaluation policies through the UP3M monitoring system, with periodic socialization to prevent study failure. The development of both hard and soft skills is facilitated through the Dean’s Decree on Student Participation Credit (SKP), teaching assistant programs, tax application innovations such as e-CountTax Art21, and student involvement in research, community service, and academic competitions.

Students are also encouraged to develop their non-academic potential through Student Activity Units (UKM), Student Associations (HIMA), Student Executive Board (BEM), Student Representative Council (DPM), as well as arts, sports, and other student organizations. The Faculty provides various facilities such as a Taxation Laboratory, discussion rooms, open halls, a Tax Center, and campus-wide internet access.

To support student well-being, the University provides health services through the Udayana University Clinic and Hospital (RS Unud), as well as academic and non-academic counseling services accessible through online platforms such as USDI Care and LAPAK.

Furthermore, students are encouraged to pursue career development through independent internships under the Merdeka Belajar Kampus Merdeka (MBKM) program, professional certifications, tax volunteer initiatives, the Bulan Bakti Pajak (Tax Service Month), and collaborations with industry partners and professional associations. Academic and professional interactions are continuously fostered through activities involving lecturers, alumni, national and international practitioners, as well as foreign students from partner institutions such as Temasek Polytechnic, Singapore.