<![CDATA[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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