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This requires PTN-BH universities to issue tax invoices even without paying VAT, while Income Tax (PPh) Article 21 improves financial transparency under Good Corporate Governance. Using a literature review, the study evaluates these effects and highlights the need for adaptive reforms and efficient, incentive-based administration.",{"@graph":14,"@context":73},[15,34,56],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/document/","Document",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/document/research-report/","Research & 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on Education Services at Legal Entity State Universities (PTN-BH)  \nAde Rahma Sari *, and Adiwarman  \nFaculty of Administrative Sciences, University of Indonesia, Jakarta, Indonesia  \n*Corresponding Author: [ade.rahma31@ui.ac.id](ade.rahma31@ui.ac.id)  \nABSTRACT  \nTax policies have a strategic role in supporting the education sector, especially in ensuring accessibility, governance efficiency, and equitable distribution of higher education. The application of Value Added Tax (VAT) on educational services has undergone significant changes with the enactment of the Law on Harmonization of Tax Regulations (UUHPP), which changed the tax scheme from an exemption to a tax exemption. This has an impact on the tax administration system at Legal Entity State Universities (PTN-BH), which are now required to issue tax invoices eventhough they do not pay VAT. In addition, the Income Tax (PPh) policy also plays a role in increasing the financial transparency of universities, especially in the implementation of the Income Tax Article 21 system which supports the principles of Good Corporate Governance (GCG). However, various challenges are still faced, including uncertainty in tax regulations for PTN-BH, imbalances in tax incentive policies, and high administrative burdens for educational institutions. This study uses the literature review method to evaluate the impact of tax policies in higher education, especially in the PTN-BH environment. The results of the study show that more adaptive tax policy reform, more effective tax incentives, and a more transparent and efficient tax system are needed to support the improvement of the quality of education in Indonesia. Therefore, optimizing tax policies for the education sector is a crucial step in creating a more inclusive and sustainable education system.  \nKeywords: Tax policy; Value Added Tax; PTN-BH; Education Services;  \n1. INTRODUCTION  \nThe standards of university graduates are now a barometer of a nation's competitiveness on the world stage, so that universities are expected to be pioneers in the development of knowledge-based societies and produce individuals who are ready to compete globally. The internationalization of higher education is a must along with the increase in international agreements and changes in the structure of global institutions. Many universities in Europe, America, Australia, and some parts of Asia have established international departments to strengthen their global connections. (Limbong and Asbari 2024) However, based on the QS World University Ranking, universities in Indonesia are still lagging behind, ranking in the range of 700, while neighboring countries such as Singapore and Malaysia are ranked higher. The Government of Indonesia has made efforts to increase the competitiveness of universities through various policies, including the ratification of Law Number 9 of 2009 concerning Education Legal Entities (BHP) which aims to provide autonomy in education management. However, the BHP Law has drawn criticism because it is considered to reduce the government's responsibility in providing quality education and has the potential to limit public access to higher education. As a result, in 2010, the Constitutional Court canceled the BHP Law and replaced it with Government Regulation Number 17 of 2010, which was later updated with Government Regulation Number 66 of 2010, changing the status of PTN-BHMN to a Government-managed Higher Education (PTP) with the financial system of the Public Service Agency (BLU) (Subekti et al. 2024) .  \nAs a follow-up step, the government passed Law Number 12 of 2012 concerning Higher Education (UU PT) which classifies state universities into three categories: PTN-Satker, PTN-BLU, and PTN-BH. This law emphasizes the importance of university autonomy in managing education, research, and community service, in order to support the development of science and technology in the academic environm","cbCaiejGxdPhrC2W","https://ap.wps.com/l/cbCaiejGxdPhrC2W","pdf",329287,"English","# Abstract\n# Keywords\n# 1. INTRODUCTION\n## Education legal entities and university competitiveness\n## Tax administration implications for PTN-BH","[{\"question\":\"How does the UUHPP affect VAT treatment for PTN-BH education services?\",\"answer\":\"UUHPP changes the tax scheme for educational services, requiring PTN-BH universities to issue tax invoices even when VAT is not actually paid.\"},{\"question\":\"What role does Income Tax (PPh) Article 21 play in PTN-BH universities?\",\"answer\":\"It supports financial transparency and aligns with Good Corporate Governance principles through the Article 21 implementation system.\"},{\"question\":\"What challenges does the study identify in implementing tax policy for PTN-BH?\",\"answer\":\"Key issues include uncertainty in tax regulations, imbalance in tax incentive policies, and high administrative burdens for educational institutions.\"}]","Measuring the Implementation of Tax Policy on Education Services at Legal Entity State Universities (PTN-BH) | PDF",1789065669,18]