Three students from the Tax Administration Study Program, Vocational Education Program, Universitas Indonesia (UI), consisting of Muhammad Reza Nursabaryansyah, Romario Hadamean Azka Harahap, and Joshua Steven Bathry Hutagalung, managed to take third place in the 2024 National Tax Debate Competition (KDPN) organized by the Politeknik Keuangan Negara (PKN) Sekolah Tinggi Akuntansi Negara (STAN).
Reza and his team managed to outperform 118 other teams from various universities in Indonesia. The UI Vocational student representatives who are members of the Biji Ketapang Team managed to win first place in the preliminary round assessment. Reza said, “Through the motion, ‘Dewan ini percaya: Skema TER merupakan skema yang efektif dan efisien dalam penghitungan PPh Pasal 21’ (This Council believes: The TER Scheme is an effective and efficient scheme in calculating Article 21 Income Tax), we have made thorough preparations and have excellent debate skills so that we have succeeded in advancing to the final round.”
In the final round, Reza and his team debated with two motions, namely “Dewan ini akan: Menerapkan PPN dengan Tarif 12% per 1 Januari 2025” (This Council will: Implement VAT at a Rate of 12% as of January 1, 2025) and “Dewan ini Percaya bahwa: Pilar 2 OECD Model merupakan Skema Terbaik Pemajakan Perusahaan Multinasional” (This Council Believes that: Pillar 2 of the OECD Model is the Best Scheme for Taxing Multinational Enterprises) and obtained pro-positions on both sessions against the debate motion. In that round, they had to debate in front of a panel of judges consisting of representatives from the Directorate General of Taxes. Despite the tight competition, Reza and his team managed to win third place in the competition.
Deputy Director for Education, Research, and Student Affairs, UI Vocational Education Program, Deni Danial Kesa, Ph.D., said that the achievements of the UI Vocational students showed high quality and dedication to taxation. According to him, the participation of Reza and his team showed that they had the ability and a positive competitive spirit.
“The curriculum built by UI Vocational always supports its students to have a deep understanding in their respective fields. In addition, by presenting practitioners from the industry to share their experiences, it shows UI Vocational’s commitment to creating graduates who are competitive in the industrial world,” said Deni.
KDPN 2024, which was held from May to July 2024, is one of the main events in the Pekan Raya Perpajakan Nasiona (PRPN), or National Tax Fair, series which is held every year. KDPN aims to test students’ knowledge of taxation through debates that discuss actual taxation issues in Indonesia and become a forum for exchanging ideas for students from various universities throughout Indonesia.
