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All Journal EKONOMIS : Journal of Economics and Business
Nadya Meyliana Hadi
Accouonting, Faculty of Economic, Veteran State Development University Jakarta
Economics, Econometrics & Finance

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Peran Literasi Pajak sebagai Kapabilitas Strategis Perguruan Tinggi dalam Pemenuhan Persyaratan Administratif Lembaga Sertifikasi Akreditasi XXX: Sebuah Analisis Berbasis Akuntansi Manajemen Strategis Nadya Meyliana Hadi
Ekonomis: Journal of Economics and Business Vol 10, No 2 (2026): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v10i2.2989

Abstract

This study examines failures to provide Article 23 income-tax documents as an administrative requirement of study-program accreditation. Higher-education institutions are treated as withholding organizations under accreditation pressure, not merely as collections of individual taxpayers. A qualitative case study in one accreditation body draws on interviews with three finance-unit informants, documentation—including records of about 300 noncompliant programs and observation of verification procedures. Document defects are recurrent: misidentification of the withholding party, missing valid withholding slips, payment evidence without a verifiable state-revenue number, limited use of e-Bupot and Coretax, and weak academic–finance coordination. Tax literacy is therefore an organizational capability. Its absence stalls certificate issuance at an administrative gate and delays program legitimacy. The study extends tax-literacy research to higher-education governance and informs internal procedures, accreditation design, and education for organizational withholding agents.
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