Akuntanomics
Vol. 3 No. 1 (2026): Artikel Juni 2026

Peran Sistem Informasi Akuntansi dalam Meningkatkan Kepatuhan Pajak Rumah Sakit

Salwah Syahputri (Universitas Prima Indonesia)



Article Info

Publish Date
01 Jun 2026

Abstract

This study aims to analyze the role of accounting management strategies in optimizing hospital tax burdens through the implementation of an effective Accounting Information System (AIS). This study uses a qualitative descriptive method with a literature review approach. Secondary data were obtained from relevant scientific journal articles, books, tax regulations, and other supporting documents. The data were analyzed descriptively by reviewing, comparing, and interpreting findings from previous studies. The results indicate that an integrated AIS can improve the accuracy and timeliness of accounting information, strengthen internal controls, increase operational efficiency, and support hospital tax compliance. The integration of accounting information with tax management also helps hospitals identify taxable transactions, calculate tax liabilities, and prepare tax reports accurately. Therefore, effective accounting management supported by an integrated AIS can assist hospitals in improving financial efficiency and optimizing tax burdens legally and in accordance with applicable tax regulations.

Copyrights © 2026






Journal Info

Abbrev

akuntanomics

Publisher

Subject

Description

Akuntanomics mempublikasikan artikel hasil penelitian, artikel tinjauan (review), dan kajian konseptual di bidang akuntansi, ekonomi dan keuangan, manajemen, serta kajian interdisipliner dan multidisiplin yang relevan. Jurnal ini bertujuan menjadi wadah bagi akademisi, peneliti, praktisi, dan ...