Journal of Audit and Tax Synergy
Vol. 2 No. 2 (2025): Journal of Audit dan Tax Synergy : Vol 2 No 2, May 2025

PENGARUH EFISIENSI SISTEM AKUNTANSI KEUANGANPADA RUMAH SAKIT TERHADAP OPTIMALISASI PEMBAYARANPAJAK

Federick Daffi Tasmin (Universitas Prima Indonesia)
Jefry Wilson (Universitas Prima Indonesia)
Sukardi Hadiwinata (Universitas Prima Indonesia)
Febyana Wong (Universitas Prima Indonesia)
Cindy Lorenza (Universitas Prima Indonesia)



Article Info

Publish Date
18 Jul 2025

Abstract

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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Journal Info

Abbrev

jats

Publisher

Subject

Description

About the Journal Journal of Audit and Tax Synergy (JATS) The Journal of Audit and Tax Synergy (JATS) is a premier academic and professional publication dedicated to the interdisciplinary fields of audit and taxation. JATS aims to bridge the gap between theory and practice by providing a platform ...