Aspek Perpajakan Perguruan Tinggi Negeri Badan Hukum (PTNBH) di Indonesia
Abstract.In connection with the issuance of the Director-General of Tax Circular Number SE-34/PJ /2017 with the PTNBH financial management pattern.Therefore, this study will examine the problem in the imposition of tax provisions on PTNBH and analyzing taxation provisions abroad by comparing current regulations in Indonesia.The approach taken in th