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All Journal Journal of Audit and Tax Synergy Akuntanomics
Tifanie Ng
Universitas Prima Indonesia

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Pengaruh Penerapan Akuntansi Manajemen pada Rumah Sakit terhadap Perencanaan dan Pelaporan Pajak Grescellin Elleicea Goj; Stefanie Joalim; Marcia Devana; Michelle Pratiwi; Tifanie Ng
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/v2n2.147

Abstract

This study aims to analyze the influence of implementing Management Accounting Systems (MAS) on tax planning and reporting in hospitals. As economic entities, hospitals have complex financial and tax management responsibilities. Effective MAS implementation is expected to enhance the accuracy of financial information and support managerial decision-making. Additionally, this study examines structured tax management, which includes tax planning and reporting in accordance with regulations. The findings indicate that the integration of MAS and tax management plays a crucial role in improving tax compliance, reducing the risk of sanctions, and enhancing financial transparency. This study recommends the need for increased digitalization, human resource training, and collaboration between hospital management and tax consultants to strengthen financial governance. Thus, this study contributes to the development of better financial management in hospitals.
Perbandingan Tarif Pajak Penghasilan di Negara-Negara ASEAN dan Daya Saing Investasi Indonesia Grescellin Elleicea Goh; Marcia Devana; Shelfina Gowitri; Stefanie Joalim Joalim; Tifanie Ng
Akuntanomics Vol. 2 No. 2 (2025): Artikel Desember 2025
Publisher : Yayasan Literasi Emas Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67551/f1nj3v56

Abstract

This study aims to analyze the differences in Corporate Income Tax (CIT) rates among ASEAN countries and examine their impact on investment competitiveness. The study employs a literature review approach by collecting and analyzing relevant sources, including academic journals, books, research reports, and official documents obtained from Google Scholar, Mendeley, and other academic databases. The countries analyzed are Indonesia, Malaysia, the Philippines, Singapore, and Thailand. The findings reveal significant differences in corporate income tax rates across these countries, with Singapore applying a rate of 17%, Thailand 20%, Indonesia 22%, Malaysia 15%–24%, and the Philippines 25%. These variations reflect each country's fiscal strategy in enhancing investment competitiveness and attracting Foreign Direct Investment (FDI). The results indicate that more competitive tax rates tend to increase a country's attractiveness to foreign investors. However, investment competitiveness is influenced not only by tax rates but also by other factors, such as legal certainty, infrastructure quality, political and economic stability, and ease of doing business. Therefore, Indonesia should continue to optimise its tax policies while improving the overall investment climate to strengthen its competitiveness within the ASEAN region. 
Co-Authors Grescellin Elleicea Goh Grescellin Elleicea Goj Marcia Devana Michelle Pratiwi Shelfina Gowitri Stefanie Joalim Stefanie Joalim Joalim