In describing the advantages of the Study Program, comparisons are made both with Domestic and Foreign Universities {PT}. Based on similar study programs at 3 tertiary institutions, both public and private, the UAJY Master of Accountancy Study Program has the following advantages:
1. Some of the existing Accounting Masters Study Programs still do not place a special emphasis on the field of taxation. The development of the tax profession is currently increasing rapidly supported by the government's incessant tax reform which will encourage the need for accountants who are experts in the field of taxation. The Master of Accounting Study Program will focus on taxation aspects covering local, central and international taxes. The importance of accounting experts who have qualified taxation skills is expected to be able to contribute to the state by increasing the tax ratio on taxation through increasing the participation of taxpayers. Indonesia's tax ratio is one of the lowest in the world (Figure 1) thus encouraging the government to continue to carry out tax reforms and improve tax compliance. This will make the role of the tax accountant in the future very vital, both as a regulator and as a taxpayer. Increasingly complex business conditions make tax regulations more complete and stricter, so that taxpayers also need to have a strong understanding of taxation aspects.
Tax reform led to the decentralization of regional taxes, so that a strong understanding of local taxes is needed by local government managerial parties as well as good practical technical knowledge for business institutions, especially tourism businesses such as in Yogyakarta. The need for tax accountants is also driven by an increasing number of registered taxpayers in the last 20 years, namely an increase of almost 20 times the number of taxpayers. Universities should be able to capture this momentum in order to provide tax experts who are conceptually strong and technically skilled.
2. The Master of Accounting Study Program also places great emphasis on the public sector, both for the government and non-government sectors such as Catholic religious institutions, Catholic foundations, and other public sector organizations. Both of these specializations will be supported by information technology that is adaptive to developments in the business world that have an impact on the private sector as well as the public sector. Compared to similar programs on other campuses which only focus on the government-level public sector, the Master of Accounting Study Program focuses on the public sector in a broader scope including the public non-government sector and non-profit institutions.
The UAJY Master of Accounting Study Program will also develop the skills of accountants in the public sector, especially in Eastern Indonesia. This is in line with President Joko Widodo's Vision which continues to promote economic equality in Indonesia, which is often known as Indonesia-centric. Infrastructure development and distribution of funds to the regions which are increasing every year is a challenge for local governments, especially Eastern Indonesia, to prepare their reporting and accountability systems. Human resources, especially in the field of public sector accounting, both government and non-government, are increasingly important. In response to this, the UAJY Master of Accounting Study Program will become a partner for development with an Indonesia Centric vision and encourage the improvement of human resources in accounting in Indonesia, especially in Eastern Indonesia. The emphasis on Eastern Indonesia is also supported by the cooperation and extensive network of Atma Jaya Yogyakarta University in Eastern Indonesia as evidenced by the wide market share of the UAJY FBE accounting study program. The graph below shows that the proportion of UAJY FBE accounting study program students ranges from an average figure of nearly 30% and increases every year, strengthening the confidence that the UAJY Master of Accounting Study Program can work optimally in this market niche.
3. The development of digital technology and the industrial revolution 4.0 which emphasizes the massive use of technology requires accountants to have high skills in the field of technology. Currently technology is not only a tool, but has entered as the main tool in all business processes and policies. The ability of accountants who understand technology has become an absolute necessity for all accounting graduates. The Master of Accounting Study Program emphasizes aspects of information technology skills and data analysis, one of the professions that is much needed in the future with such rapid technological developments. Graduates of the Master of Accounting Study Program at Atma Jaya Yogyakarta University are expected to be accountants who are strong in concept and practice of taxation or public sector accounting supported by qualified technological capabilities.
One of the needs of accountants who understand technology can be seen in the field of taxation. Every year there is a rapid increase in the use of technology in the field of taxation. One proof of this progress can be seen in Figure 3 which shows the rapid increase in the use of Electronic SPT in submitting tax reports by taxpayers in the last 8 years. Compared to 2012, the number of taxpayers submitting their SPT electronically increased by almost 250x with the majority of taxpayers (81.72%) submitting their tax returns via electronic SPT. Of course, in the field of the public sector the use of an accounting system is a requirement that has been used almost evenly in all districts/cities in Indonesia.
Based on data and analysis of similar study programs, the Master of Accounting Study Program at Atma Jaya University Yogyakarta has high optimism that it will give a new color to the world of Indonesian accounting, especially in the master of accounting program. The Master of Accounting Study Program at Atma Jaya University, Yogyakarta, which provides specificity to Master of Accounting graduates who are conceptually and practically proficient in the field of taxation and the public sector and is supported by collaboration with various agencies such as the Directorate General of Taxes, Indonesian Tax Consultants Association, Indonesian Accountants Association, Indonesian Tax Center Management Association, Regional Government and other professional associations will get a special place for the community.
Along with the increasing complexity of the business world, taxation problems will also increase. In addition, the government's seriousness in increasing the tax ratio by carrying out various tax reform efforts makes understanding taxation a necessity. As a result, tax experts are needed both to handle the micro side of companies and the macro side, namely the government as a regulator in the field of taxation. The growth of corporate taxpayers will also encourage the need for tax consultants. Until 2018 the number of tax consultants in Indonesia was only 3,500 consultants, far less than other countries such as Japan which has around 80,000 tax consultants. The extraordinarily large number of Indonesian taxpayers will become an important gap for the tax profession in the future. The number of Indonesian taxpayers has reached 39,000,000, with 18,000,000 of them filling out and sending SPTs to the Director General of Taxes, with a growth of around 2-3 million taxpayers per year (Okezone.com), making the taxation profession a much-needed profession.
In addition to the field of taxation, important aspects in the future professional world are also related to the public sector and technology. In the last five years, funds from the central government have flowed to the regions, including village funds, which have increased. Village funds from 2015 – 2019 amounted to IDR 257 trillion, and it is projected that in the next five years it will increase by IDR 400 trillion (Kompas.com). As a result, local governments at the sub-district and district levels need experts in the field of public sector accounting who can be relied upon so that these funds can be properly accounted for. The UAJY Master of Accounting Study Program is expected to be able to fill the gap in the need for accountants at the managerial level, both in the government and non-government public sectors such as NGOs which are currently growing.
Accountants in the perspective of the industrial revolution 4.0 are no longer a "book keeper" but have expanded into something new that may not touch the financial aspect at all. The role of the accountant will be strategic and consultative. Therefore accountants need to have good skills in digital technology and data analysis. Financial audits have started to be carried out in real time, preparation of financial reports using automation technology, and other things that require accountants who are fluent in technology. The UAJY Master of Accounting Study Program will produce accountants who have high technological capabilities and are able to analyze financial and business data and generate information quickly for decision making.
In accordance with the OBE-MBKM curriculum program, the FBE UAJY Master of Accounting Program will also implement the OBE-MBKM by providing greater flexibility for students to obtain material from study programs outside MAKSI or universities outside UAJY which are partners of the FBE UAJY Accounting Department and these partner universities can come from consortiums such as NUNI, APTIK, independent student exchanges and the like. Within UAJY itself, several Masters programs that can support the UAJY Maxi Study Program are such as Masters in Law, Masters in Informatics, Masters in Industrial Engineering, Masters in Communications and others. The MBKM course will be adjusted to the expected graduate profile at MAKSI UAJY, so that its application will be regulated separately by the MAKSI UAJY Study Program.
| Semester | Nama Mata Kuliah | Jumlah SKS |
| I |
1 Keputusan Berbasis Akuntansi Keuangan | 3 |
| 2 Akuntansi Biaya dan Manajemen | 3 | |
| 3 Audit Laporan Keuangan | 3 | |
| 4 Analisis Data Bisnis | 3 | |
| 5 Metode Penelitian dan Statistik Bisnis | 3 | |
| Total Semester I | 12 | |
| II |
1 Manajemen dan Transformasi Proses Bisnis | 3 |
| 2 Akuntansi Sektor Publik | 3 | |
| 3 Seminar Akuntansi | 3 | |
| 4 Manajemen dan Optimalisasi Pajak | 3 | |
| 5 Etika Bisnis dan Profesi | 3 | |
| Total Semester II | 12 | |
| III | Mata Kuliah Pilihan | |
| 1 International and Contemporary Taxation | 3 | |
| 2 Audit dan Negosiasi Pajak | 3 | |
| 3 Transformasi Digital | 3 | |
| Tesis/Publikasi | 6 | |
| Total Semester III | 12 | |
| Total SKS | 36 |
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