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p-Index From 2021 - 2026
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All Journal Journal of Audit and Tax Synergy
Vania Valerie
Universitas Prima Indonesia

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Evaluasi Kepatuhan Rumah Sakit terhadap Peraturan Perpajakan: Studi Kasus pada Rumah Sakit Swasta Vania Valerie; Jane Kelly; Delfina Purnama; Valerin Aurelia Lunoto; Michelle
Journal of Audit and Tax Synergy Vol. 3 No. 2 (2026): Journal of Audit dan Tax Synergy : Vol 3 No 2, May 2026
Publisher : Yayasan Literasi Emas Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67551/v3n2.140

Abstract

This study aims to see and review the implementation of the obligations of the private hospitals in Indonesia regarding income tax. Hospitals are essential to the national healthcare system and must follow tax laws to ensure financial transparency and contribute to government revenue. However, many hospitals struggle to meet their tax obligations. The goal of assessing tax compliance is to evaluate how well hospitals adhere to tax regulations, with the findings helping to improve tax policies or offer suggestions for better tax compliance in hospitals. The authors use a quantitative method with data retrieved from literature study on private hospital study cases. The results of this study indicate that the level of the compliance of hospitals still varies, with Hospital X demonstrating excellent adherence, while Hospital PKU Nanggulan still experiences delays but remains compliant with the regulations
Analisis Dampak PPh Pasal 21 Terhadap Kesejahteraan Karyawan dan Daya Beli Masyarakat Vania Valerie; Jane Kelly; Delfina Purnama; Michelle; Valerin Aurelia Lunoto
Journal of Audit and Tax Synergy Vol. 3 No. 1 (2026): Journal of Audit dan Tax Synergy : Vol 3 No 1, January 2026
Publisher : Yayasan Literasi Emas Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67551/v3n1.181

Abstract

This study aims to see and analyze the impact of Income Taz Article 21 and its policy for employee welfare and public purchasing power. The author uses a systematic literature method with data retrieved from various relevant literature sources. The study results indicate that the policy of Income Tax Article 21 significantly impacts employee welfare and public purchasing power. The implementation of the TER simplifies tax calculations, reduces employee tax burdens, and increases net income, thereby strengthening economic stability and workforce productivity. Tax incentives such as government-borne PPh 21 have effectively supported purchasing power, especially during the pandemic, by providing additional disposable income. Furthermore, increases in the non-taxable income threshold (PTKP) positively affect the welfare and purchasing power of low- to middle-income groups. Optimizing PPh 21 policies to balance state interests and public welfare is essential for supporting inclusive and sustainable economic growth.
Co-Authors Delfina Purnama Jane Kelly Michelle Valerin Aurelia Lunoto