Pengaruh Pemahaman Akuntansi Dan Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Pada Rumah Sakit Umum Muhammadiyah Sumatera Utara

Muhammad Irsan (Universitas Muhammadiyah Sumatera Utara)

Jurnal Riset Akuntansi dan Bisnis
Vol 26, No 1 (2026): Maret

This study aims to analyze the partial and simultaneous effects of accounting understanding and tax knowledge on the compliance level of individual taxpayers at Muhammadiyah General Hospital (RSU) North Sumatra. Utilizing a descriptive quantitative approach with a survey method, primary data were collected through the distribution of questionnaires to all employees and medical staff. The research results indicate that both accounting understanding and tax knowledge have a positive and significant effect on taxpayer compliance partially. Simultaneously, both variables are also proven to contribute significantly to improving the formal and material compliance of taxpayers in reporting their obligations. The implications of this study suggest that the management of RSU Muhammadiyah North Sumatra should actively organize internal training on basic accounting and practical taxation for its employees. Furthermore, the Directorate General of Taxes (DJP) is advised to optimize community-based direct education strategies in the non-profit healthcare sector to minimize negligence in reporting the Annual Tax Return (SPT)