FEB Unud Bachelor of Accounting Program Hosts Guest Lecture on Comparative Study of Local Taxes in Bali and West Sumatra

• Posted by: Admin
• Rabu, 20 Mei 2026
• Has been read 4234 time(s)

Jimbaran – The Bachelor of Accounting Study Program, Faculty of Economics and Business, Udayana University (FEB Unud), hosted a guest lecture at the Jimbaran Campus, featuring an expert speaker from the Faculty of Economics and Business, Universitas Bung Hatta, Dr. Popi Pauziati, S.E., M.Si., Ak., CA. The event focused on the theme “Local Taxation,” presenting a comparative study on the implementation of regional taxes in Bali and West Sumatra provinces. This public lecture aimed to broaden students' insights into local tax policies, definitions, and their legal foundations under Law No. 1 of 2022 on Financial Relations between the Central Government and Regional Governments (UU HKPD).

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During her presentation, the speaker provided a deep dive into local tax collection mechanisms, the classification of provincial and regency/city-level taxes, and the fundamental differences between central and local taxation. Specifically, the lecture distinguished the reporting and payment procedures under the Self-Assessment System—where taxpayers are trusted to calculate their own taxes, such as Hotel and Restaurant Taxes—from the Official Assessment System, where taxes are directly determined by the regional head through an official assessment notice (SKPD), such as Rural and Urban Land and Building Tax (PBB-P2) and Motor Vehicle Tax. Students were also guided through the practical workflow of local tax administration, ranging from NPWPD (Regional Taxpayer Identification Number) registration and reporting via e-SPTPD (Electronic Local Tax Return) to final payment through Bank Persepsi (authorized partner banks) or official digital platforms.

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The event was highly interactive, drawing great enthusiasm from students during the Q&A and discussion session, which explored the strategic role of local taxes in supporting infrastructure development, education, and public healthcare. Through this guest lecture, students are expected to grasp local tax policy implementation more comprehensively and understand the challenges and strategies for optimizing revenue across different regions. Beyond broadening academic horizons, this initiative successfully strengthened collaboration and knowledge exchange between the two higher education institutions.