History

Brief History of the Diploma III in Taxation Study Program

The Diploma Study Program (PS Diploma) is one of the educational programs within the Faculty of Economics and Business, Udayana University (hereinafter referred to as FEB Unud). FEB Unud was established in early 1967 and was legalized through the Decree of the Director General of Higher Education No. 102 dated September 2, 1967. At the time of its establishment, FEB Unud was only authorized to conduct Associate Degree (Sarjana Muda) education. The decree remained in effect until 1976, when the Faculty of Economics (FE) of Udayana University was permitted to organize a Full Bachelor of Economics education program. The decision regarding the Full Bachelor of Economics education was stipulated in the Decree of the Minister of Education and Culture No. 0138/8/1976 dated June 18, 1976. Subsequently, since 1980, this Full Bachelor’s degree has been referred to as Strata One (S1).

In 1978, FE Unud organized an educational program known as the Business Administration Expert Education Program (PAAP). Later, this program was upgraded to the Strata Zero (S0) Education Program, namely the Diploma II (DII) Study Program. This program continued until the 1990/1991 academic year, after which it was developed into the Diploma III (DIII) Study Program. At its inception in 1990, the DIII Study Program consisted of two programs, namely DIII Accounting and DIII Finance.

In 1995, based on the Rector’s Decree of Udayana University No. 81A/PT.17.H/I.1.1/I.31/1995 dated May 29, 1995, the Diploma I in Taxation Study Program (PS DI Taxation) was established. With the growing needs of society, particularly among users of Diploma graduates, starting from the 1996/1997 academic year, the Finance Study Program was changed to the Finance and Banking Study Program. Furthermore, in the 1998/1999 academic year, new study programs were established, namely the DIII Marketing Study Program based on the DIKTI Decree No. 86/DIKTI/Kep/1998, and the DIII Taxation Study Program based on the DIKTI Decree No. 56/DIKTI/Kep/1998. Subsequently, in 2005, the DIII Accounting and DIII Finance and Banking programs obtained operational permits from the Directorate General of Higher Education under the Decree No. 3160/D/T/2005.

Since then, there have been four (4) study programs offered under the Diploma III Program of FEB Unud, namely:

• DIII Accounting,

• DIII Finance and Banking,

• DIII Taxation, and

• DIII Marketing.

The names of the administrators of the Diploma III in Taxation Study Program are as follows: