A Transnational Education in Tax Law
Amardianto “Amar” Arham (MSLT’26) reflects on his experience at BU Law and the lessons he will bring back to his career as a tax officer in Indonesia.
A Transnational Education in Tax Law
Amardianto “Amar” Arham (MSLT’26) reflects on his experience at BU Law and the lessons he will bring back to his career as a tax officer in Indonesia.
While a majority of BU Law students are preparing to become attorneys through the JD program or furthering their legal education with an LLM degree, there is a faction that do not fall into either category. Amardianto “Amar” Arham (MSLT’26) is one such example.
As a tax officer at the Directorate General of Taxes under the Ministry of Finance of the Republic of Indonesia, he opted to enroll in the Two-Year Master in the Study of Tax Law program to allow him access to foundational coursework in US tax law, as well as networking opportunities and career advising.
Offered through BU Law’s Graduate Tax Program, the MSLT program is designed to provide foundational tax law training to aspiring and current accountants, auditors, and other business professionals. The option of an additional year at BU Law provides international students like Arham the opportunity to gain a deeper understanding of the US legal systems.
“We have a very rigorous program, and our students are constantly being asked to engage with difficult legal concepts, speak up in class, and adapt to unfamiliar forms of analysis and argument,” says Professor Rebecca Pendleton, director of the Two-Year LLM Program. “Amar consistently helped raise the level of discussion for everyone around him.”
Professor Pendleton attributes Arham’s background in accounting to his success at BU Law.
“What makes Amar’s achievement especially impressive is that he did not come to us with formal legal training, yet he excelled in oral advocacy and legal analysis in a program that asks a tremendous amount of students academically and intellectually.”
As BU Law approaches its Commencement for the Class of 2026, The Record spoke with Arham about his time in Boston and what drew him to the Master in the Study of Tax Law.
Q&A
With Amardianto Arham (MSLT’26)
The Record: Can you share your background as a tax officer and what led you to the Two-Year Master in the Study of Tax Law program?
Before coming here, I got involved in an office program to collaborate with the United States Internal Revenue Service Criminal Investigation (IRS-CI).
From that collaboration, I found that there are a lot of things that we can learn from each other to foster criminal tax enforcement, both in Indonesia and in the US. I wanted to learn more about US tax law and the US legal system to enhance that collaboration in the future.
I did intensive research to choose the best university for my needs and found the BU Law Two-Year Master in the Study of Tax Law program. It had the courses that I needed to better understand the US legal system, the framework of how to think like a lawyer, and provided a deep dive into the tax topics that matched my interest.
The Record: Did you have a favorite class or professor at BU Law?
From my first year, my favorite professor was Professor Rebecca Pendleton, who taught US Legal Discourse and Legal Reasoning Analysis. Because I have no legal background, these were foundational courses for me to understand the US legal system, and Professor Pendleton always brought a lot of energy and joy to the class.
In my second year, my favorite has been the Criminal Tax course with Professor Paul Colleran. This course was one of the main reasons I chose BU Law, because I work in the criminal tax enforcement division in Indonesia. I learned a lot of things that I can bring back home.
The Record: Could you talk about your experience in the Two-Year Program?
What makes the Two-Year Program different from the one year is that we are more engaged with our classmates. We really know each other. We work together. We learn together. We are in many of the same classes. I built very good friendships with people from all over the world.
The Record: The graduate programs offer students a lot of off-campus learning opportunities. Can you talk about any of the trips you went on with BU Law?
That is another reason I am grateful to be a BU Law student – we are offered so many opportunities to travel. I went to Washington, D.C., where we saw the White House visitors’ room, the Supreme Court, and Capitol Hill, and attended open sessions of the House of Representatives and the Senate. I visited the John Joseph Moakley US Courthouse and the US Tax Court here in Boston.
The school also set up a visit to one of the big accounting firms in Boston, Ernst & Young (EY), where we were able to connect and network with tax professionals.
The Record: What activities have you participated in while at BU Law?
I am a student admissions ambassador, so I answer questions from prospective and admitted students about BU Law programs. I was also a community and inclusion program committee member.
I also volunteered as a client facilitator at the AARP Foundation Tax-Aide at the Hyde Park Branch of the Boston Public Library to help elderly and low-income taxpayers file their tax returns.
This year, I participated in the BU Law Pro Bono Pledge, earning a certificate for completing over 30 hours of work as a volunteer tax preparer with the Boston Tax Help Coalition. Although I am not going to practice tax law here in the US, this program has been very useful for me to apply what I have learned in the classroom.
I also wrote a paper with Professor Richard Thompson Ainsworth as part of my tax seminar class, which will be published in Tax Notes International after graduation.
The Record: What was your experience like moving to Boston?
Before moving, I reached out to my Indonesian friends and colleagues that were in Boston at that time and got a lot of advice from them. The admissions team was also very helpful in sending information to help us better know our neighborhood and what to expect. I am from a tropical country that is always hot and only has two seasons: a dry season and a rainy season, so the weather was different for me. But I adjusted really well.
The Record: Do you have any hobbies that you enjoy outside of the classroom?
I love walking and exploring the city. I have visited almost every museum, park, and historical site here in Boston. I love traveling and have been able to explore some other states in New England and cities such as Baltimore, Philadelphia, San Francisco, and New York City.
I also like hanging out with my friends and classmates, even just going to the BU Pub or George Sherman Union to have lunch or dinner. Because we are all from various countries, we also go to many types of restaurants to introduce each other to our culture’s food.
The Record: Do you have plans once you graduate?
After graduation, I will be returning home to Indonesia to continue working and contribute what I have learned here in the US.
Outside of work, I will be getting married to my fiancée this summer.
The Record: Congratulations! What a busy summer for you. Looking back at your time here, what will you remember most about BU Law?
For me, BU Law feels like home. Not just the building, but the whole environment: the people, the professors, the students, my classmates, my best friends, the moments we spent together. They are what I will always remember.
We all come from far away. We met here and got to know each other, learn from each other, and build long lasting friendships. It feels like another family for me.