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Journal of Audit and Tax Synergy
Published by Yayasan Literasi Emas Nusantara
ISSN : -     EISSN : 30641047     DOI : 10.67551
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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 for the dissemination of innovative research, insightful analysis, and practical solutions in the areas of auditing and tax policy. Join our editorial and reviewer team Scope and Focus: Auditing: Articles covering a wide range of topics including audit methodologies, internal controls, risk management, compliance, and advancements in audit technologies. Taxation: Research and analysis on tax policies, tax planning, tax compliance, international taxation, and the impact of tax laws on businesses and individuals. Synergy: Exploring the interplay between auditing and taxation, highlighting integrated approaches, and presenting case studies where audit and tax strategies converge to provide comprehensive solutions. Audience: Academics and researchers in accounting, finance, and taxation. Professional auditors, tax advisors, and consultants. Policymakers and regulators interested in the latest developments and best practices in audit and tax. Mission: The mission of JATS is to foster a deeper understanding of the dynamic relationship between auditing and taxation, promote the exchange of ideas among professionals and scholars, and contribute to the development of effective practices and policies that enhance accountability, transparency, and financial integrity. Submission and Review Process: JATS welcomes original research papers, review articles, case studies, and commentary pieces. All submissions undergo a rigorous peer-review process to ensure the highest standards of quality and relevance. By integrating insights from both audit and tax domains, JATS seeks to provide its readers with comprehensive perspectives and cutting-edge knowledge that drive excellence in practice and policy formulation.
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Articles 32 Documents
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Studi Komparasi Penerapan Pajak Pertambahan Nilai (PPN) Pada Rumah Sakit Umum dan Rumah Sakit Swasta Felicia; Rahmahdini Rifqah Safitri; Bawani; Pricilia; Natalie; Hennyn Clister
Journal of Audit and Tax Synergy Vol. 2 No. 2 (2025): Journal of Audit dan Tax Synergy : Vol 2 No 2, May 2025
Publisher : Yayasan Literasi Emas Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67551/v2n2.124

Abstract

This study examines the comparison of Value Added Tax (VAT) implementation in public and private hospitals, focusing on the influence of drug sales volume on the amount of VAT and the level of tax administration compliance. The method used is a literature review that analyzes tax regulations, reporting mechanisms, and administrative challenges in the healthcare sector. The findings indicate differences in VAT application between public and private hospitals, where drugs for outpatient services are subject to VAT, while drugs for inpatient services are exempted. The volume of drug sales significantly affects the amount of VAT that must be collected and remitted. However, challenges such as insufficient staff understanding and technical issues in reporting remain major obstacles. Therefore, improving staff training and optimizing tax administration systems are essential to enhance compliance and the effectiveness of VAT management in hospitals. These findings are expected to serve as a reference for hospital administrators and policymakers in managing taxation in the healthcare sector.
Analisis Penerapan Akuntansi Rumah Sakit dalam Penyusunan Laporan Keuangan Sesuai dengan PSAK 45 dan PSAK 72 Jennice; Catherine Valencia Lee; Eilen Luskie; Novita Angel Yang; Shelfina Gowitri; Shelina; Tetty Tiurma Uli Sipahutar
Journal of Audit and Tax Synergy Vol. 2 No. 1 (2025): Journal of Audit dan Tax Synergy : Vol 2 No 1, January 2025
Publisher : Yayasan Literasi Emas Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67551/v2n1.128

Abstract

Hospitals, as entities providing public services, must ensure their financial reporting aligns with applicable standards to maintain transparency, accountability, and compliance. This study examines the implementation of hospital accounting practices at Mokoyurly Kab. Buol Hospital in preparing financial statements based on PSAK 45 (Financial Reporting for Non-Profit Organizations) and at Hermina Hospital, Medan based on PSAK 72 (Revenue from Contracts with Customers) using a literature review method. It focuses on how PSAK 45 guides the classification of restricted and unrestricted funds and how PSAK 72 addresses revenue recognition from diverse income sources, including patient services, insurance, and government subsidies. By reviewing relevant literature like journal articles, this study identifies the challenges and opportunities associated with implementing these standards in hospitals. The analysis highlights the importance of aligning accounting practices with PSAK requirements and identifies best practices for overcoming obstacles, such as ensuring accurate revenue measurement and effective fund allocation. The findings contribute to a broader understanding of the role of accounting standards in improving financial reporting quality in the healthcare sector, particularly in non-profit organizations like Mokoyurly Kab. Buol and Hermina hospital.
PENGELOLAAN AKUNTANSI RUMAH SAKIT DAN DAMPAKNYA TERHADAP PERHITUNGAN PAJAK FINAL PADA JASA KESEHATAN DELI FATRESIA TARIHORAN; DEPI KRISTINA SAGALA; JESICA RIYANTI LASE; ESTER GABRIELA HERAWATI LUMBAN TOBING; SELLY NURJAYA TELAUMBANUA
Journal of Audit and Tax Synergy Vol. 2 No. 1 (2025): Journal of Audit dan Tax Synergy : Vol 2 No 1, January 2025
Publisher : Yayasan Literasi Emas Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67551/v2n1.131

Abstract

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.  
ANALISIS PENGELOLAAN PENDAPATAN RUMAH SAKIT DAN IMPLIKASINYA TERHADAP PELAPORAN PAJAK YANG TRANSPARAN Anjani Rahma; Jenniffer Valencia; Muhammad Saad; Keumala Elsa Putri; Wesly Wesly; Dedy Setiawan Ginting
Journal of Audit and Tax Synergy Vol. 2 No. 2 (2025): Journal of Audit dan Tax Synergy : Vol 2 No 2, May 2025
Publisher : Yayasan Literasi Emas Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67551/v2n2.139

Abstract

Penelitian ini bertujuan untuk menganalisis pengelolaan pendapatan rumah sakit dan implikasinya terhadap pelaporan pajak yang transparan. Pengelolaan pendapatan yang efektif menjadi faktor penting dalam mendukung keberlanjutan operasional rumah sakit, terutama dalam menjaga kepatuhan terhadap regulasi perpajakan. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus pada rumah sakit yang dipilih. Data diperoleh melalui wawancara mendalam, observasi, dan analisis dokumen keuangan serta perpajakan. Hasil penelitian menunjukkan bahwa pengelolaan pendapatan yang tidak optimal dapat menyebabkan ketidaksesuaian dalam pelaporan pajak, seperti kurangnya pencatatan yang akurat dan pelaporan yang tidak sesuai dengan peraturan perpajakan. Implikasi dari pengelolaan yang kurang transparan ini berpotensi menimbulkan sanksi administratif dan kerugian reputasi bagi rumah sakit. Oleh karena itu, penting bagi manajemen rumah sakit untuk meningkatkan sistem pencatatan, memperkuat pengawasan internal, dan memastikan kepatuhan terhadap regulasi perpajakan. Dengan demikian, pelaporan pajak yang transparan dapat dicapai untuk mendukung tata kelola yang baik.
Evaluasi Kepatuhan Rumah Sakit terhadap Peraturan Perpajakan: Studi Kasus pada Rumah Sakit Swasta Vania Valerie; Jane Kelly; Delfina Purnama; Valerin Aurelia Lunoto; Michelle
Journal of Audit and Tax Synergy Vol. 3 No. 2 (2026): Journal of Audit dan Tax Synergy : Vol 3 No 2, May 2026
Publisher : Yayasan Literasi Emas Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67551/v3n2.140

Abstract

This study aims to see and review the implementation of the obligations of the private hospitals in Indonesia regarding income tax. Hospitals are essential to the national healthcare system and must follow tax laws to ensure financial transparency and contribute to government revenue. However, many hospitals struggle to meet their tax obligations. The goal of assessing tax compliance is to evaluate how well hospitals adhere to tax regulations, with the findings helping to improve tax policies or offer suggestions for better tax compliance in hospitals. The authors use a quantitative method with data retrieved from literature study on private hospital study cases. The results of this study indicate that the level of the compliance of hospitals still varies, with Hospital X demonstrating excellent adherence, while Hospital PKU Nanggulan still experiences delays but remains compliant with the regulations
Pengaruh Penerapan Akuntansi Manajemen pada Rumah Sakit terhadap Perencanaan dan Pelaporan Pajak Grescellin Elleicea Goj; Stefanie Joalim; Marcia Devana; Michelle Pratiwi; Tifanie Ng
Journal of Audit and Tax Synergy Vol. 2 No. 2 (2025): Journal of Audit dan Tax Synergy : Vol 2 No 2, May 2025
Publisher : Yayasan Literasi Emas Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67551/v2n2.147

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.
Analisis Kepatuhan Rumah Sakit terhadap Pajak Penghasilan Badan dan Dampaknya pada Kinerja Keuangan Fritzie Fairyn Sudiarto; Amel Vanessa Wijaya; Angela Stefani; Jovanny; Viera Chiellini
Journal of Audit and Tax Synergy Vol. 2 No. 2 (2025): Journal of Audit dan Tax Synergy : Vol 2 No 2, May 2025
Publisher : Yayasan Literasi Emas Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67551/v2n2.153

Abstract

This study aims to analyze the relationship between hospital compliance with Corporate Income Tax (PPh) and its impact on financial performance, by considering the role of tax incentives, tax literacy, and digitalization of the fiscal accounting system. The results of the study indicate that compliance with Corporate Income Tax has a significant effect on the efficiency of asset use, reflected in an increase in Return on Assets (ROA), although it does not consistently affect the Return on Equity (ROE) and Return on Investment (ROI) indicators. This finding strengthens the argument that good tax liability management, supported by the use of incentives and digital transformation, can strengthen the financial stability and accountability of hospitals. Therefore, synergy between government fiscal policy and strengthening the internal capacity of hospitals is the key to creating healthy and sustainable financial governance in the health sector.
Analisis Risiko Perpajakan dalam Pengelolaan keuangan rumah sakit perspektif Akuntansi Hendra Kanady; Vincent Delbert Tandreco; Michael Alessandro; Novelia Chunitan; Shellia Fadli; William Anthonio Salim; Tetty Tiurma Uli Sipahutar
Journal of Audit and Tax Synergy Vol. 2 No. 1 (2025): Journal of Audit dan Tax Synergy : Vol 2 No 1, January 2025
Publisher : Yayasan Literasi Emas Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67551/v2n1.156

Abstract

Penelitian ini bertujuan untuk menganalisis pengelolaan risiko perpajakan di sektor kesehatan, khususnya pada rumah sakit di Indonesia. Pajak merupakan sumber pendapatan utama negara yang berperan penting dalam membiayai pengeluaran publik dan mendukung pembangunan. Namun, pelaku usaha di sektor kesehatan sering menghadapi risiko perpajakan yang dapat memengaruhi laporan keuangan dan reputasi mereka. Oleh karena itu, manajemen risiko perpajakan yang baik sangat diperlukan untuk menghindari sanksi administratif dan pajak. Melalui tinjauan pustaka, penelitian ini mengidentifikasi beberapa aspek penting, termasuk kepatuhan wajib pajak, manajemen risiko perpajakan, akuntansi pajak, profitabilitas, dan manajemen keuangan. Hasil penelitian menunjukkan bahwa kepatuhan wajib pajak dipengaruhi oleh pemahaman yang baik tentang pentingnya pajak, sedangkan manajemen risiko perpajakan yang efektif dapat mencegah sanksi dan melindungi stabilitas keuangan rumah sakit. Selain itu, akuntansi pajak yang akurat dan manajemen keuangan yang baik berkontribusi pada pengelolaan kewajiban perpajakan yang efisien. Penelitian ini menyimpulkan bahwa pengelolaan risiko perpajakan yang baik tidak hanya penting untuk kepatuhan, tetapi juga dapat meningkatkan profitabilitas dan reputasi rumah sakit. Oleh karena itu, rumah sakit perlu mengembangkan sistem manajemen risiko pajak yang komprehensif dan memastikan bahwa semua pihak terlibat memiliki pemahaman yang baik tentang kewajiban perpajakan mereka. Investasi dalam pendidikan dan pelatihan perpajakan juga sangat penting untuk meningkatkan kesadaran dan kepatuhan staf. Dengan demikian, integrasi antara pemahaman peraturan perpajakan, sanksi, dan manajemen risiko perpajakan harus menjadi prioritas utama bagi manajemen rumah sakit.  
Analisis Dampak PPh Pasal 21 Terhadap Kesejahteraan Karyawan dan Daya Beli Masyarakat Vania Valerie; Jane Kelly; Delfina Purnama; Michelle; Valerin Aurelia Lunoto
Journal of Audit and Tax Synergy Vol. 3 No. 1 (2026): Journal of Audit dan Tax Synergy : Vol 3 No 1, January 2026
Publisher : Yayasan Literasi Emas Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67551/v3n1.181

Abstract

This study aims to see and analyze the impact of Income Taz Article 21 and its policy for employee welfare and public purchasing power. The author uses a systematic literature method with data retrieved from various relevant literature sources. The study results indicate that the policy of Income Tax Article 21 significantly impacts employee welfare and public purchasing power. The implementation of the TER simplifies tax calculations, reduces employee tax burdens, and increases net income, thereby strengthening economic stability and workforce productivity. Tax incentives such as government-borne PPh 21 have effectively supported purchasing power, especially during the pandemic, by providing additional disposable income. Furthermore, increases in the non-taxable income threshold (PTKP) positively affect the welfare and purchasing power of low- to middle-income groups. Optimizing PPh 21 policies to balance state interests and public welfare is essential for supporting inclusive and sustainable economic growth.
Dampak Penyesuaian Tarif Pajak Penghasilan terhadap Penerimaan Negara dan Daya Beli Masyarakat Radisson can; vincent tandreco; Valencia tanaka; veren eveline; ervina audrya
Journal of Audit and Tax Synergy Vol. 3 No. 2 (2026): Journal of Audit dan Tax Synergy : Vol 3 No 2, May 2026
Publisher : Yayasan Literasi Emas Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67551/v3n2.185

Abstract

This research analyzes the impact of adjustments to Income Tax (PPh) rates on state revenue and public purchasing power in Indonesia, particularly in the context of post-COVID-19 economic recovery. Employing a Systematic Literature Review (SLR), the study examines the effects of PPh rate changes on investment, state revenue, and public consumption. The findings indicate that while reduced corporate and final PPh rates can boost investment and tax compliance, they also carry potential negative consequences such as decreased consumption and sectoral disparities, including the crowding out effect. The dualistic structure of the Indonesian economy reveals that tax policy impacts are unevenly distributed, posing challenges for post-pandemic economic recovery. Therefore, the government should formulate responsive and adaptive tax policies, integrating social protection programs to mitigate potential adverse effects. By understanding the interactions between tax rates, consumption, and investment, this research provides insights into Indonesia's tax dynamics, serving as a reference for policymakers to create more effective and responsive tax policies that address economic challenges.

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