IMPROVING THE COMPETENCE OF D3 TAXATION STUDENTS – UT THROUGH THE TAX CENTER FACILITY

Abstract

The Open University as a distance university has 50 study programs. One of them is a vocational program, namely D3 Taxation. As a vocational program, graduates are expected to be able to technically implement the procedures for managing various tax affairs. The research with the title Improving the Competence of D3 Taxation Students – UT Through Tax Center Facilities aims to describe the need for a tax center for D3 Taxation – UT students, considering that UT as a PTJJ urgently needs the existence of a tax center as a laboratory facility for D3 Taxation students to master various tax sciences. The research method used is in the form of qualitative descriptive, namely data is collected by interviews with tax lecturers, students, and tax practitioners. After the data was processed, it was found that the tax center was very helpful for students in mastering various problems in taxation. Even with the D3 Tax Center, UT Taxation can help people in completing their taxes, for example annual tax reports for employees