Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Journal of Audit and Tax Synergy Akuntanomics
Hennyn Clister
Universitas Prima Indonesia

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Studi Komparasi Penerapan Pajak Pertambahan Nilai (PPN) Pada Rumah Sakit Umum dan Rumah Sakit Swasta Felicia; Rahmahdini Rifqah Safitri; Bawani; Pricilia; Natalie; Hennyn Clister
Journal of Audit and Tax Synergy Vol. 2 No. 2 (2025): Journal of Audit dan Tax Synergy : Vol 2 No 2, May 2025
Publisher : Yayasan Literasi Emas Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67551/v2n2.124

Abstract

This study examines the comparison of Value Added Tax (VAT) implementation in public and private hospitals, focusing on the influence of drug sales volume on the amount of VAT and the level of tax administration compliance. The method used is a literature review that analyzes tax regulations, reporting mechanisms, and administrative challenges in the healthcare sector. The findings indicate differences in VAT application between public and private hospitals, where drugs for outpatient services are subject to VAT, while drugs for inpatient services are exempted. The volume of drug sales significantly affects the amount of VAT that must be collected and remitted. However, challenges such as insufficient staff understanding and technical issues in reporting remain major obstacles. Therefore, improving staff training and optimizing tax administration systems are essential to enhance compliance and the effectiveness of VAT management in hospitals. These findings are expected to serve as a reference for hospital administrators and policymakers in managing taxation in the healthcare sector.
Peran Pajak Penghasilan dalam Meningkatkan Kesejahteraan Sosial dan Pembangunan Felicia Felicia; Rahamahdini Rifqah Safitri; Bawani Bawani; Natalie Franssisca; Hennyn Clister
Akuntanomics Vol. 3 No. 1 (2026): Artikel Juni 2026
Publisher : Yayasan Literasi Emas Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67551/bh865f54

Abstract

Income tax plays an important role as a source of state revenue and as a fiscal instrument to support social welfare and national development in Indonesia. This study aims to analyze the role of income tax in improving social welfare and supporting development. This research uses a qualitative descriptive approach with a literature review method. Data were obtained from relevant academic literature, including scientific journals, books, and previous research on income tax, social welfare, and development. The findings indicate that income tax contributes to the financing of education, health services, social protection, poverty reduction, and infrastructure development. Based on the ability-to-pay theory, a fair tax burden according to taxpayers’ economic capacity can support income distribution and social equity. Meanwhile, the absolute tax obligation theory emphasizes that paying taxes is a civic obligation to support public interests. However, the effectiveness of income tax remains influenced by taxpayer compliance, public trust, and the transparency and accountability of tax revenue management. Therefore, strengthening tax compliance and improving the effectiveness of tax revenue allocation are essential to optimize the role of income tax in promoting sustainable development and improving social welfare.
Co-Authors Bawani Bawani Bawani Felicia Felicia Felicia Natalie Natalie Franssisca Pricilia Rahamahdini Rifqah Safitri Rahmahdini Rifqah Safitri