Analisis Kepatuhan Rumah Sakit terhadap Pajak Penghasilan Badan dan Dampaknya pada Kinerja Keuangan

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.