<![CDATA[This study aims to analyze the role of Accounting Information Systems (AIS) in improving tax compliance in hospitals. Tax compliance is a crucial aspect of hospital management because it is closely related to fulfilling tax obligations that contribute to government revenue. However, the complexity of financial data management and tax administration often becomes a challenge in ensuring compliance. Therefore, the implementation of an effective Accounting Information System is expected to enhance accuracy, efficiency, and transparency in tax-related data management. This study employs a literature review approach by collecting and analyzing previous research obtained from academic databases such as Google Scholar, Scopus, SINTA, and Garuda. The review focuses on studies discussing the relationship between Accounting Information Systems, information quality, system efficiency, data integration, user understanding, and tax compliance in hospitals and other organizations. The findings indicate that Accounting Information Systems play a significant role in improving hospital tax compliance by providing accurate, timely, and integrated information. In addition, AIS strengthens internal controls, enhances the efficiency of financial data management, supports tax audit processes, and facilitates electronic tax reporting. Factors such as top management support, human resource quality, user training, and system integration were also found to influence the successful implementation of AIS. Therefore, optimizing Accounting Information Systems can serve as an effective strategy for improving tax compliance and strengthening overall hospital governance. ]]>
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