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All Journal Journal of Audit and Tax Synergy
Evelline
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Pengaruh Implementasi Akuntansi Berbasis SAK (Standar Akuntansi Keuangan) pada Rumah Sakit terhadap Kepatuhan Pajak Janice Leung; Jhe Giovanny Tristan; Erika Falensia; Evelline; Dina Aprillia
Journal of Audit and Tax Synergy Vol. 2 No. 1 (2025): Journal of Audit dan Tax Synergy : Vol 2 No 1, January 2025
Publisher : Yayasan Literasi Emas Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67551/v2n1.102

Abstract

This study examines the impact of applying Financial Accounting Standards (FAS) on tax compliance in hospitals. Using a qualitative approach and literature review, the research finds that proper implementation of SAK enhances the transparency and accuracy of financial statements, thereby facilitating hospitals in fulfilling their tax obligations. However, challenges such as the complexity of tax regulations and resource limitations persist. These findings emphasize the importance of integrating accounting and taxation to improve tax compliance, as well as providing recommendations for hospitals to enhance their accounting systems and tax management.
Co-Authors Dina Aprillia Erika Falensia Janice Leung Jhe Giovanny Tristan