This study aims to examine the effect of the efficiency of financial accounting systems on the optimization of tax payments in hospitals. Through a literature review, the study also explores the role of information technology in supporting financial systems and the importance of internal control strategies in improving tax compliance. The review findings indicate that an efficient accounting system, supported by information technology and strong internal controls, can enhance the accuracy of tax reporting and strengthen the financial accountability of hospitals. However, the effectiveness of the accounting system is greatly influenced by its implementation, oversight, and the competence of human resources. This study recommends strengthening the accounting system and providing staff training as efforts to optimize tax payments in hospitals
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