Kajian Hubungan Antara Pengelolah Aset Tetap Rumah Sakit Dan Penyusunan SPT Tahunan Badan

Abstract

This study aims to analyze the relationship between fixed asset management and the preparation of Annual Corporate Tax Returns through a literature review approach by analyzing various sources such as scientific journals and related articles. Through a literature review, this study shows that effective fixed asset management, including recording and reporting, has a significant effect on the accuracy and compliance in reporting and preparing Annual Corporate Tax Returns. Proper and correct fixed asset management will produce appropriate financial reports, which will later become the basis for tax reporting. Inaccuracy in fixed asset management will pose a risk of errors in tax reporting and result in sanctions or legal consequences. On the other hand, the balance between asset management and tax compliance is also important to optimize the tax return preparation process. This study highlights the importance of understanding fixed asset management to support accuracy in preparing Annual Corporate Tax Returns. Thus, it can be a reference for hospitals and public agencies in strengthening asset governance and tax compliance while minimizing the risk of tax reporting