The general goal of education is to develop Indonesian people completely in the sense that carried out education still maintain unity, diversity and develop individual’s ideals. Every citizen has the right to obtain education equally with excellence and a balance (equity) between the utilization (access) with achievement. The higher education system must be able to create a quality higher education that is also affordable by the people of Indonesia. A university leader must be in-line and lead a "quality revolution". All energy and attention are focused on the "quality revolution". For this reason, this paper will examine the Implementation of Higher Education Quality Management Systems. As a case study is that has implemented a Quality Management System. According to Law No. 12 of 2012 concerning Higher Education. Quality Higher Education is Higher Education that produces graduates who are able to actively develop their potential and produce Science and / or Technology that is useful for the Community, nation, and country. The government operates a higher education quality assurance system to get quality education. The Higher Education quality assurance system referred to consists of: a. internal quality assurance system developed by Higher Education; and b. external quality assurance system carried out through accreditation. Implementation of Quality Management Systems in Higher Education can produce Quality and Affordable Education.

The regional government has the authority to regulate and manage government affairs on the basis of regional autonomy. The presence of parking fees is one of the results of the regional autonomy regulation. Subscription parking levies are applied by various regions, but there is a contradiction with Law Number 28 of 2009 concerning Regional Taxes and Regional Levies and can harm the public. For this reason, it is necessary to study justice in the application of subscription parking fees. The methodology used is the legislative approach and the conceptual approach by examining legislation and doctrines relating to subscription parking fees. The purpose of this study is to examine and find appropriate regulations in the application of parking fees. The application of parking fees for subscription parking fees cannot be forced or required for all people because it is not in accordance with the concept of retribution and and the basis of justice. For this reason, the application of subscription parking cannot be forced on all parking retribution subjects to bring about of justice.

The Government system greatly determines the position and responsibility of the president. Even in the same system of government, the president’s position and responsibility may change, depending  on   The  Rule  of   Law  in a particular country. The position and responsibility of the president in the presidential system in Indonesia has change several times. This can be seen before and after the amandement. President in presidential   System   as  Head  of  Government  and   Head  of   State. So that the president has broad authority. The president is not responsible to the parliament, because institutionally the parliament is not higher than the president as the chief executive, but is responsible to the people as voters.

Indonesia is a developing country which is one of the countries that are members of the group of world countries, including the World Trade Organization (WTO), the Asian Pacific Economic Corporation (APEC), Southeast Asia Association of South East Of Asian Nation (ASEAN) and others. Even though until now the Indonesian state in its level of economic development is not very well established. Even among ASEAN countries, Indonesia is still lagging behind other ASEAN countries. This will hamper Indonesia's growth in the medium and long term if the quality of the economy is not immediately improved.

Tax is an important thing to be used as a means of carrying out government affairs, one of which is the advertisement tax. Based on Article 285 paragraph (1) letter a of Law Number 23 of 2014 concerning Regional Government, it is determined that the source of regional income consists of: regional original income which includes regional taxes. This study uses a qualitative descriptive method to get an overview and understanding of its relation to local tax revenue and management. The purpose of increasing regional tax revenues also includes increasing regional original income, so that regional taxes must always be increased to be used as much as possible in the interests of the people in accordance with the ideals of the nation, namely for the welfare of the people, the intellectual life of the nation and social justice. Advertisement taxpayers who are still not aware of their obligations to pay taxes and must also comply with applicable laws and regulations. Advertising must comply with applicable regulations cannot be installed in accordance with the wishes of the installation without heeding the applicable legal rules.