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

Pengaruh Penerapan Akuntansi Manajemen pada Rumah Sakit terhadap Perencanaan dan Pelaporan Pajak

Grescellin Elleicea Goj (Universitas Prima Indonesia)
Stefanie Joalim (Universitas Prima Indonesia)
Marcia Devana (Universitas Prima Indonesia)
Michelle Pratiwi (Universitas Prima Indonesia)
Tifanie Ng (Universitas Prima Indonesia)



Article Info

Publish Date
18 Jul 2025

Abstract

This study aims to analyze the influence of implementing Management Accounting Systems (MAS) on tax planning and reporting in hospitals. As economic entities, hospitals have complex financial and tax management responsibilities. Effective MAS implementation is expected to enhance the accuracy of financial information and support managerial decision-making. Additionally, this study examines structured tax management, which includes tax planning and reporting in accordance with regulations. The findings indicate that the integration of MAS and tax management plays a crucial role in improving tax compliance, reducing the risk of sanctions, and enhancing financial transparency. This study recommends the need for increased digitalization, human resource training, and collaboration between hospital management and tax consultants to strengthen financial governance. Thus, this study contributes to the development of better financial management in hospitals.

Copyrights © 2025






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 ...