History
Undergraduate Program of Fiscal Administration (UPFA) was established in 1981. One of the aims was to provide undergraduate graduates with competencies in the taxation field required by the Directorate General of Taxes of the Republic of Indonesia at that time. Since then, UPFA has developed some competencies and knowledge in taxation, including tax policy, tax administration, international tax, income tax, Value Added Tax (VAT), and local tax. Nowadays, UPFA has alumni working in the field of taxation, such as in international and national consulting offices, international and national companies, the Directorate General of Taxes and the Directorate General of Customs and Excise, the Ministry of Finance of the Republic of Indonesia, local tax authorities in various regions in Indonesia, or opening businesses in the field of taxation. UPFA has a legal basis, namely the Decree of the Minister of Higher Education and Science No. 161 / DIKTI / Kep / 1997.
Vision
To be the centre of excellence in terms of scientific knowledge, implementation of technological development, and competitive spirit as common culture in the scope of Tax Administration and Policy, through the work of enlightening the people to increase overall wellness, and so contributing to the development of Indonesian and worldly people.
Mission
- Providing a fair and widely accessible knowledge and outstanding educational system in the scope of Administrative Sciences and Taxation Policies and Governance;
- Performing Tridharma implementation in specialized areas of taxation studies relevant to national and global challenges;
- Fostering highly intelligent, morally upright, and globally competitive taxation graduates;
- Developing a supportive academic climate to realize the vision of the University of Indonesia.
Program
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Fiscal Administration(S1)
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Fiscal Administration (RPL)
Fiscal Administration(S1)
Fiscal Administration (RPL)
Curriculum
Currently, the curriculum used by students is the 2020, 2023 and 2024 curriculum. The 2020 (MBKM) curriculum has several differences from the previous curriculum. It provides opportunities for students to have learning and practical experiences outside the campus environment, either at other universities, partner companies, or other organizations. The government also facilitates students’ learning activities on overseas campuses through the Indonesian International Student Mobility Award (IISMA). This curriculum also provides opportunities for students to take various elective courses that are more flexible outside the study program, both at the University of Indonesia and at other campuses. The 2023 curriculum does not have significant changes compared to the 2020 curriculum. In the 2024 curriculum, there are several changes to the courses, especially in elective courses that seek to provide students with more subject choices, such as Theory and Practice of Environmental Tax, Theory and Implementation of Tax in Digital Economics, Transfer Pricing, and Tax Payer Behavior. UPFA holds discussions with academics, lecturers, practitioners, associations, and students in curriculum development to obtain input and evaluate the existing curriculum.
The curriculum of the Undergraduate Program of Fiscal Administration, Faculty of Administrative Sciences, University of Indonesia consists of University Courses (MKU), Faculty Compulsory Courses (MKWF), Study Program Compulsory Courses (MKWP), and Elective Courses (MKP). The courses that must be taken by students of Undergraduate Program of Fiscal Administration with a total of 144 credits as a graduation requirement.
No. | Courses | SKS | Persentase |
1 | University Courses | 10 | 6,94% |
2 | Faculty Courses | 14 | 9,72% |
3 | Study Program Courses | 87 | 60,42% |
4 | Elective Courses | 33 | 22,92% |
Total Number of Credits until Graduation | 144 | 100% |
Code | 1st SEMESTER | 2nd SEMESTER | ||||
Courses | Credits | Code | Courses | Credits | ||
UIGE600003 | (English Language) | 2 | UIGE600006 | (Integrated Core Units) | 6 | |
UIGE600004 | (Religion) | 2 | ADAD600007 | (Administrative Ethics) | 2 | |
ADAD600001 | (Principles of Administrative Science) | 3 | ADTX601005 | (Principles of Accounting 2) | 3 | |
ADAD600006 | (Policy and Governance) | 3 | ADTX601009 | (Withholding Income Tax) | 3 | |
ADTX601001 | (Introduction to Taxation) | 3 | ADTX601008 | (Cost Accounting) | 3 | |
ADTX601002 | (Introduction to Tax Law) | 3 | ADTX601013 | (Value Added Tax and Tax on Luxury Goods) | 3 | |
ADTX601003 | (Principles of Accounting 1) | 3 | ||||
Total Credits in Semester 1 | 19 | Total Credits in Semester 2 | 20 | |||
3rd SEMESTER | 4th SEMESTER | ||||
Code | Courses | Credits | Code | Courses | Credits |
ADAD600002 | (Organizational Theory) | 3 | ADAD600005 | (Introduction to Administrative Science Research Method) | 3 |
ADTX601006 | (Personal Income Tax) | 3 | ADTX601014 | (Introduction to Taxation Policy) | 3 |
ADTX601010 | (Corporate Income Tax) | 3 | ADTX601015 | (International Tax 1) | 3 |
ADTX601012 | (Intermediate Accounting 1) | 3 | ADTX601016 | (Taxation Laboratory 1) | 3 |
ADTX601004 | (Introduction to Statistics and Econometrics) | 3 | ADTX601017 | (Intermediate Accounting 2) | 3 |
ADTX601007 | (System and Procedure of Taxation) | 3 | ADTX601019 | (Tax Management) | 3 |
ADTX601018 | (Local Tax and User Charges and Fees) | 3 | ADTX601011 | (Tax Audit) | 3 |
Total Credits in Semester 3 | 21 | Total Credits in Semester 4 | 21 | ||
5th SEMESTER | 6th SEMESTER | ||||
Code | Courses | Credits | Code | Courses | Credits |
ADTX601020 | (Taxation Seminar) | 3 | ADTX601023 | (Tax Accounting 2) | 3 |
ADTX601021 | (Tax Accounting 1) | 3 | (Electives) * | 18 | |
ADTX601022 | (Taxation Research Method) | 3 | BKP MBKM** | ||
ADTX601024 | (Tax Administrative Court) | 3 | |||
ADTX601025 | (Customs and Excise) | 3 | |||
ADTX601026 | (Tax on Specific Business and Industry) | 3 | |||
ADTX601027 | (International Tax 2) | 3 | |||
Total Credits in Semester 5 | 21 | Total Credits in Semester 6 | 21 | ||
7th SEMESTER | 8th SEMESTER | ||||
Code | Courses | SKS | Code | Courses | SKS |
ADTX602097 | (Internship) * | 3 | ADTX601098 | Final Project Assignment (TKA)** | 4 |
Electives* | 12 | ADTX601099 | Thesis** | 6 | |
BKP MBKM** | ADTX601100 | Other Final Project Assignment*** | 6 | ||
(Electives) *** | 3 | ||||
Total Credits in Semester 7 | 15 | Total Credits in Semester 8 | 6/7 | ||
Elective Courses*: | ||
Code | Courses | SKS |
ADTX602025 | (Tax Investigation) | 3 |
ADTX602028 | (Tax on Land and Building) | 3 |
ADTX602031 | (Taxation Laboratory 2) | 3 |
ADTX602033 | (Theory and Practice of Environmental Tax) | 3 |
ADTX602034 | (Advanced Research Method in Taxation) | 3 |
ADTX602035 | (Business Law) | 3 |
ADTX602024 | (Economic of Taxation) | 3 |
ADTX602032 | (Financial Statement Analysis) | 3 |
ADTX602036 | (Theory and Implementation of Tax in Digital Economics) | 3 |
ADTX602037 | (Transfer Pricing) | 3 |
ADTX602038 | (Taxpayer Behavior) | 3 |
ADTX602039 | (Computer Laboratory for Taxation) | 3 |
ADTX602097 | (Internship) | 3 |
ADTX602099 | Magang Merdeka | 20 |
Total Credits | 59 | |
Note:
* Elective courses can be taken inside or outside the Home Study Program, including Internships with a weight of 3 credits;
** Elective courses can be replaced with the Independent Learning Campus Independent Learning Activity Form (BKP) with a maximum weight of 20 credits in each semester;
*** Final Assignments in order to complete studies can choose one of the following 3 (three) alternatives:
- Final Assignment in the form of Thesis 6 credits ;
- Other Final Assignment 6 credits; or
- Final Project Assignment (TKA) 4 credits + Final Assignment Replacement Course 3 credits.
The 2020 Curriculum is currently also in effect for students of the 2020, 2021, 2022, 2023 intakes. The curriculum can be accessed via the following link: https://bit.ly/UPFASK2369
Graduate Profile of Undergraduate Program of Fiscal Administration
No. | Graduate Profile | Description |
1 | Associate in the Field of Tax Administration
| Carrying out the fulfillment of tax rights and obligations and carrying out responsibilities as an executor (associate / staff) in the field of taxation, both in public and private sector companies, in accordance with applicable tax regulations based on ethical values and professionalism.
|
2 | Junior Instructor/Teacher in the Field of Taxation
| Conducting teaching/training on fulfilling tax rights and obligations for both Individual and Corporate Taxpayers |
3 | Researcher in the Field of Tax Administration at the First Level
| Conduct research in the field of tax administration and the latest developments within a certain scope and complexity using scientific methods and principles.
|
Regular Undergraduate Fiscal Administration Students from 2020-2024
No. | Academic Year | Total Number of Applicants | Total Number of Accepted Students | Acceptance Capacity | Acceptance Ratio | Total Number of Register Student | |
Male | Female | ||||||
1 | 2024 | 4289 | 204 | 213 | 1:21,02 | 55 | 149 |
2 | 2023 | 1645 | 176 | 180 | 1:9,34 | 59 | 117 |
3 | 2022 | 1647 | 126 | 180 | 1:13,07 | 46 | 76 |
4 | 2021 | 2158 | 82 | 84 | 1:26,3 | 27 | 54 |
5 | 2020 | 3373 | 90 | 91 | 1:37,5 | 27 | 62 |
Lecturer
- haularosdiana71@gmail.com
- Tax Policy, Tax Politics, Welfare and National Security
- ning.rahayu@yahoo.com
- International Tax, Tax Management, Corporate Income Tax, Tax Administration
- wisamodrojati01@yahoo.com
- International Tax, Tax Management, Corporate Income Tax
- imansa1969@yahoo.com
- Corporate Income Tax, International Tax, and Tax Management
- neni.susilawati31@ui.ac.id
- Personal Income Tax, Withholding Tax, SME’s Income Tax, & Taxpayer Behaviour
