Development of Marketing and Financial Risk Mitigation Models in the Opening of the Applied Bachelor Program in Tax Policy and Management Based on SWOT Analysis and Sustainability Assessment

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FORMOSA NEWS - Jakarta - Building Financial Resilience: New Vocational Model Unlocks Tax Litigation Education in Indonesia. In 2026, researchers Rudy Sondang Sinaga and Posma Sariguna Johnson Kennedy from Universitas Kristen Indonesia published a landmark study developing a comprehensive financial risk mitigation and marketing model for launching a new Applied Bachelor Program in Tax Policy and Management. Published in the Asian Journal of Management Analytics, the research addresses the growing national demand for specialized professionals skilled in tax and customs litigation. By evaluating institutional readiness and financial feasibility, the study provides a vital blueprint for higher education institutions seeking to modernize vocational programs without incurring excessive financial risk.

Navigating Shifts in Modern Tax Education

Modern tax environments across Indonesia face rapid regulatory transformations, increased digital administration, and a surge in complex tax disputes. Traditional three-year diploma programs no longer satisfy the operational complexities demanded by contemporary tax systems and legal frameworks. Furthermore, recent updates regarding legal counsel eligibility in tax courts have intensified the need for specialized educational pathways. Higher education institutions must adapt to these economic and structural shifts while maintaining fiscal responsibility and long-term institutional sustainability.

A Multi-Faceted Research Approach
The study utilized a qualitative descriptive research design to evaluate institutional viability and build a structural risk mitigation framework.

• The research gathered data through an intensive triangulation approach conducted during the academic preparation phase leading into 2026.
  
• Data collection involved focus group discussions with 14 expert stakeholders—including tax court judges, regulators from the Directorate General of Taxes (DJP), and leaders from professional bodies like the Indonesian Tax Consultants Association (IKPI) and the Indonesian Customs Specialists Association (PERAKI).
  
• Researchers also deployed market demand surveys across high schools, vocational schools, and active diploma students, alongside field observations of existing university infrastructure.
  
• Analytical techniques included SWOT analysis, competitor benchmarking, Three-Box Method index scoring, and five-year operational financial projections.
  

Key Findings and Financial Viability
The evaluation revealed strong market validation and high operational feasibility for the proposed vocational program.

• Prospective student enrollment interest scored high at 176.50 on the Three-Box Method index.
  
• Industry absorption demand reached a high score of 188.20, confirming robust marketplace need.
  
• Institutional resource readiness scored 165.40, while direct competitor core overlap remained low at 82.10, proving a distinct market niche for tax and customs litigation.
  
• Financial simulations indicate a manageable operational deficit of IDR 60 million in the initial launch year due to licensing and promotional expenditures.
  
• Due to effective asset optimization, the program achieves a rapid financial turnaround by its second operational year, generating a positive net cash flow surplus of IDR 430 million that scales through year five.
  

Real-World Impact and Institutional Benefits
The findings offer significant real-world benefits for educational leaders, policymakers, and business industries. By focusing specifically on tax and customs litigation rather than general bookkeeping, universities can fill a critical institutional vacuum in legal tax defense. Moreover, the research demonstrates that leveraging pre-existing organizational assets—such as established tax centers, digital mock courtrooms, and learning management systems—drastically reduces early capital expenditure. This strategy safeguards academic institutions from long-term operational deficits while ensuring high graduate employability and strong corporate partnerships. In addition, implementing revenue diversification frameworks such as professional tax brevet courses and customs certifications strengthens long-term fiscal resilience.

Author Profile
Rudy Sondang Sinaga: Researcher and academic at Universitas Kristen Indonesia, specializing in vocational higher education, tax policy, and institutional risk management.
Posma Sariguna Johnson Kennedy: Senior researcher and faculty member at Universitas Kristen Indonesia, specializing in management analytics, strategic planning, and economic sustainability.

Source
Rudy Sondang Sinaga, Posma Sariguna Johnson Kennedy. Development of Marketing and Financial Risk Mitigation Models in the Opening of the Applied Bachelor Program in Tax Policy and Management Based on SWOT Analysis and Sustainability Assessment. Asian Journal of Management Analytics (AJMA), Vol. 5, No. 4 (2026), hlm. 825–836.
DOI: https://doi.org/10.55927/ajma.v5i4.16958
URL Resmi: https://journal.formosapublisher.org/index.php/ajma