Studi Komparasi Penerapan Pajak Pertambahan Nilai (PPN) Pada Rumah Sakit Umum dan Rumah Sakit Swasta

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.