<![CDATA[Tax management in Indonesian State Universities with Legal Entity status (PTNBH) remains underexplored, particularly regarding the complexity of corporate income tax obligations arising from diversified revenue streams and evolving regulatory frameworks. Existing studies tend to examine taxation or higher education governance separately, creating a gap in integrative understanding. This study aims to systematically synthesize and critically evaluate the body of knowledge on corporate income tax management in PTNBH. A Systematic Literature Review (SLR) was employed to provide a transparent, replicable, and comprehensive synthesis of fragmented evidence. The SLR approach was chosen to identify research gaps, integrate theoretical perspectives, and assess methodological trends beyond the scope of narrative reviews. A total of 25 peer-reviewed articles published between 2019 and 2024 were analyzed using thematic synthesis. The findings highlight three main contributions. First, tax management in PTNBH is shaped by structural complexity due to hybrid institutional roles, leading to inconsistencies in tax interpretation and compliance. Second, a gap exists between regulatory frameworks and institutional capacity, particularly in human resources and integrated systems. Third, prior studies emphasize compliance over strategic tax management. This study contributes by integrating tax management and higher education governance into a unified framework and recommending capacity building, digital integration, and adaptive policy alignment.]]>
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