TAXATION ON UNIVERSITY BUSINESS CENTERS Hastanti Agustin Rahayu1, Heru Tjaraka2
1) Department of Accounting, Faculty of Economic and Business, Airlangga University, Surabaya, Indonesia
Department of Accounting, Faculty of Economic and Islamic Business,
Sunan Ampel Surabaya State Islamic University, Indonesia
email : hastanti.agustin.rahayu-2023[at]feb.unair.ac.id
2) Department of Accounting, Faculty of Economic and Business, Airlangga University, Surabaya, Indonesia
email: heru_tjaraka[at] feb.unair.ac.id
Abstract
The purpose of this study was to analyze taxation practices at the Business Center at State Islamic Universities (PTKIN). The method in this research uses qualitative with a case study approach at three PTKIN. The results showed that the management of the Business Center at the three PTKINs has different management. New Public Management theory is used to understand the application of governance and budgeting in the imposition of taxation at the PTKIN Business Center. While the Money follow function theory is used as a framework in understanding holistic accounting at the PTKIN Business Center. The research findings show that there are variations in the management of taxation of the Business Center determined by the structure of the institution, the capacity of managers, accounting systems, budgeting and public sector tax regulations in Indonesia. Imposition of taxation on the Business Center at PTKIN through third parties and or the University treasurer. Withholding and or collection of taxation in accordance with tax regulations through the Taxpayer Identification Number (NPWP) of the third party or University treasurer. Related to the excess funds between income and costs managed by the college business unit are deposited to the University as Non-Tax State Revenue (PNBP). This study contributes a tax governance model that is separate from college or university management to strengthen PTKIN^s fiscal accountability.
Keywords: Taxation, Business Center, PTKIN, New Public Management, Money Follow Function, Case Study.
