Reasons to give when quitting in SG

Just curious of what good reasons you heard or gave when leaving job.

I understand to never say Where you are going, but if they ask reason for leaving is that ok to say?

I have heard of some people using “going Masters” as an excuse and this may still open some door for opportunity to comeback if there is a strong reason to. And it also makes the company “feel better”? Instead of saying the common “goal shifted”/“better opportunity elsewhere” reasons.