PENGELOLAAN AKUNTANSI RUMAH SAKIT DAN DAMPAKNYA TERHADAP PERHITUNGAN PAJAK FINAL PADA JASA KESEHATAN

DELI FATRESIA TARIHORAN (Universitas Prima Indonesia)
DEPI KRISTINA SAGALA (Universitas Prima Indonesia)
JESICA RIYANTI LASE (Universitas Prima Indonesia)
ESTER GABRIELA HERAWATI LUMBAN TOBING (Universitas Prima Indonesia)
SELLY NURJAYA TELAUMBANUA (Universitas Prima Indonesia)

Journal of Audit and Tax Synergy
Vol. 2 No. 1 (2025): Journal of Audit dan Tax Synergy : Vol 2 No 1, January 2025

This research aims to determine whether the preparation of financial reports, specifically in the fixed assets section, conducted by the accountants of XXX company (operating in the healthcare sector) has been prepared by the regulations stated in PSAK No. 16. The data for this research were obtained using a qualitative case study method with data collection techniques including data requests through observation, interviews, and documentation. The expected outcome of the data analysis is to conclude the evaluation of the application of PSAK No. 16 in the adjustment and treatment of fixed assets within a company.