Pengaruh Implementasi Akuntansi Berbasis SAK (Standar Akuntansi Keuangan) pada Rumah Sakit terhadap Kepatuhan Pajak

Abstract

This study examines the impact of applying Financial Accounting Standards (FAS) on tax compliance in hospitals. Using a qualitative approach and literature review, the research finds that proper implementation of SAK enhances the transparency and accuracy of financial statements, thereby facilitating hospitals in fulfilling their tax obligations. However, challenges such as the complexity of tax regulations and resource limitations persist. These findings emphasize the importance of integrating accounting and taxation to improve tax compliance, as well as providing recommendations for hospitals to enhance their accounting systems and tax management.