Journal of Audit and Tax Synergy
type: channel
description: 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 formulati…
publisher: Yayasan Literasi Emas Nusantara
language: en
publication name: Journal of Audit and Tax Synergy
issn: 3064-1047
items: Peran Sistem Informasi Akuntansi Dalam Meningkatkan Kepatuhan Pajak Rumah Sakit
items: Dampak Penyesuaian Tarif Pajak Penghasilan terhadap Penerimaan Negara dan Daya Beli Masyarakat
items: Strategi Penghindaran Pajak Oleh Perusahaan dan Upaya Pengawasannya Oleh Otoritas Pajak
items: Implementasi Ppn Pada Umkm: Antara Beban Pajak Dan Kemudahan Berusaha
items: Peran Pajak Pertambahan Nilai dalam Meningkatkan Pembangunan Infrastruktur Publik
items: Peran PPN Dalam Meningkatkan Transparansi dan Akuntabilitas Perpajakan di Indonesia
items: Pajak Pertambahan Nilai dan Dampaknya Terhadap Konsumsi Barang Mewah
items: Peran Pengawasan Pajak dalam Mengurangi Penghindaran Pajak Pertambahan Nilai
items: Pengaruh PPN Terhadap Daya Beli Konsumen dan Inflasi
items: Insentif Pajak bagi UMKM : Dampaknya terhadap Kepatuhan dan Pertumbuhan Usaha
items: Audit Sistem Informasi Dalam Menilai Keandalan Sistem Keuangan Digital
items: Peran Audit Sistem Informasi, Manajemen Risiko, dan Good Coporate Governance (GCG) Terhadap Pencegahan Kecurangan (Fraud) di Perusahaan
items: Efektivitas Tax amnesty dalam Meningkatkan Kepatuhan Pajak Penghasilan
items: Analisis Dampak PPh Pasal 21 Terhadap Kesejahteraan Karyawan dan Daya Beli Masyarakat
items: Analisis Risiko Perpajakan dalam Pengelolaan keuangan rumah sakit perspektif Akuntansi
items: Analisis Kepatuhan Rumah Sakit terhadap Pajak Penghasilan Badan dan Dampaknya pada Kinerja Keuangan
items: Pengaruh Penerapan Akuntansi Manajemen pada Rumah Sakit terhadap Perencanaan dan Pelaporan Pajak
items: PENGELOLAAN AKUNTANSI RUMAH SAKIT DAN DAMPAKNYA TERHADAP PERHITUNGAN PAJAK FINAL PADA JASA KESEHATAN
items: ANALISIS PENGELOLAAN PENDAPATAN RUMAH SAKIT DAN IMPLIKASINYA TERHADAP PELAPORAN PAJAK YANG TRANSPARAN
items: Evaluasi Kepatuhan Rumah Sakit terhadap Peraturan Perpajakan: Studi Kasus pada Rumah Sakit Swasta
items: Analisis Penerapan Akuntansi Rumah Sakit dalam Penyusunan Laporan Keuangan Sesuai dengan PSAK 45 dan PSAK 72
items: Studi Komparasi Penerapan Pajak Pertambahan Nilai (PPN) Pada Rumah Sakit Umum dan Rumah Sakit Swasta
items: Kajian Hubungan Antara Pengelolah Aset Tetap Rumah Sakit Dan Penyusunan SPT Tahunan Badan
items: Pengaruh Implementasi Akuntansi Berbasis SAK (Standar Akuntansi Keuangan) pada Rumah Sakit terhadap Kepatuhan Pajak
items: PENGARUH EFISIENSI SISTEM AKUNTANSI KEUANGANPADA RUMAH SAKIT TERHADAP OPTIMALISASI PEMBAYARANPAJAK
items: EFEKTIVITAS E-SYSTEM DALAM MENINGKATKAN KEPATUHAN PAJAK: TINJAUAN LITERATUR TERHADAP TRANSFORMASI DIGITAL DALAM SISTEM PERPAJAKAN
items: LITERATURE REVIEW: METODE WHISTLEBLOWING, TEKNOLOGI INFORMASI, AKUNTANSI FORENSIK DAN AUDIT INVESTIGATIF UNTUK MEMBANTU PENGUNGKAPAN OCCUPATIONAL FRAUD
items: TAX AUDIT, TAX PENALTY, AUDIT REPORT, DAN E-FILLING TERHADAP TAXPAYER COMPLIANCE DI KOTA MEDAN
items: FAKTOR-FAKTOR YANG MEMPENGARUHI OPINI AUDIT GOING CONCERN DENGAN VARIABEL INFLASI SEBAGAI MODERATING PADA PERUSAHAAN SEKTOR MANUFAKTUR

Peran Sistem Informasi Akuntansi Dalam Meningkatkan Kepatuhan Pajak Rumah Sakit
type: item
description: This study aims to analyze the role of Accounting Information Systems (AIS) in improving tax compliance in hospitals. Tax compliance is a crucial aspect of hospital management because it is closely related to fulfilling tax obligations that contribute to government revenue. However, the complexity of financial data management and tax administration often becomes a challenge in ensuring compliance. Therefore, the implementation of an effective Accounting Information System is expected to enhance accuracy, efficiency, and transparency in tax-related data management. This study employs a literature review approach by collecting and analyzing previous research obtained from academic databases such as Google Scholar, Scopus, SINTA, and Garuda. The review focuses on studies discussing the relationship between Accounting Information Systems, information quality, system efficiency, data integration, user understanding, and tax compliance in hospitals and other organizations. The findings indicate that Accounting Information Systems play a significant role in improving hospital tax compliance by providing accurate, timely, and integrated information. In addition, AIS strengthens internal controls, enhances the efficiency of financial data management, supports tax audit processes, and facilitates electronic tax reporting. Factors such as top management support, human resource quality, user training, and system integration were also found to influence the successful implementation of AIS. Therefore, optimizing Accounting Information Systems can serve as an effective strategy for improving tax compliance and strengthening overall hospital governance.
subject: Articles
  topic: section
subject: Accounting Information System
  topic: keywords
subject: tax compliance
  topic: keywords
subject: Hospital
  topic: keywords
subject: Internal Control
  topic: keywords
subject: Tax Reporting
  topic: keywords
creator: Ega Nesya Ariella
rights: Copyright (c) 2026 Ega Nesya Ariella (Author) https://creativecommons.org/licenses/by-nc/4.0
date: 2026-06-05
publication date: 2026-06-05
starting page: 29
ending page: 37

Dampak Penyesuaian Tarif Pajak Penghasilan terhadap Penerimaan Negara dan Daya Beli Masyarakat
type: item
description: 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.
subject: Articles
  topic: section
subject: income tax (tax)
  topic: keywords
subject: tax rates
  topic: keywords
subject: state revenue
  topic: keywords
subject: purchasing power
  topic: keywords
subject: economic recovery
  topic: keywords
creator: Radisson can
creator: vincent tandreco
creator: Valencia tanaka
creator: veren eveline
creator: ervina audrya
rights: Copyright (c) 2026 Radisson can, vincent tandreco, Valencia tanaka , veren eveline , ervina audrya (Author) https://creativecommons.org/licenses/by-nc/4.0
date: 2026-06-05
publication date: 2026-06-05
starting page: 21
ending page: 28

Strategi Penghindaran Pajak Oleh Perusahaan dan Upaya Pengawasannya Oleh Otoritas Pajak
type: item
description: This study aims to examine the impact of good corporate gove$rnance on the financial performance of companies listed in the LQ45 index of the Indonesia Stock Exchange (IDX) for the 2021–2023 period. Return on Assets (ROA) is used as the dependent variable in this study, while the Independent Board of Commissioners, Audit Committee, Institutional Ownership, and Managerial Ownership are the independent variables. A total of 75 observations over three years were conducted by the 25 companies that served as the study sample. The te$chnique used was multiple line$ar regression analysis. The results of the study show that partially and simultaneously, the four Good Corporate Governance variables have a positive and significant effect on ROA. This finding indicates that the implementation of good corporate governance practices contributes directly to improving financial performance. This study is expected to be a reference for company management, investors, and regulators in optimizing the implementation of GCG principles in a sustainable manner.
subject: Articles
  topic: section
subject: Independent Board of Commissioners
  topic: keywords
subject: Audit Committee
  topic: keywords
subject: Institutional Ownership
  topic: keywords
subject: Managerial Ownership
  topic: keywords
subject: Financial Performance
  topic: keywords
creator: Shofwan Andri
creator: Nada Fadhila Sidabutar
creator: Farida Khairani
rights: Copyright (c) 2025 Shofwan Andri, Nada Fadhila Sidabutar, Farida Khairani (Author) https://creativecommons.org/licenses/by-nc/4.0
date: 2026-05-18
publication date: 2026-05-18
starting page: 8
ending page: 17

Implementasi Ppn Pada Umkm: Antara Beban Pajak Dan Kemudahan Berusaha
type: item
description: UMKM di Indonesia merupakan sektor usaha menengah yang mampu menyokong perekonomian negara Indonesia. Berdasarkan data Kementrian Koperasi dan UKM, jumlah UMKM saat ini mencapai 65 juta dengan kontribusi terhadap PDB (Produk Domestik Bruto) sebesar 60% dan menyerap hamper 97% tenaga kerja, sektor ini menjadi tulamg punggung ekonomi nasional (djpb.kemenkeu, 2024). Penelitian ini bertujuan untuk menganalisis implementasi Pajak Pertambahan Nilai (PPN) pada usaha Mikro,Kecil, dan Menengah (UMKM) di Indonesia, dengan berfokus pada perbandingan antara beban pajak yang ditanggung oleh UMKM dan kemudahan dalam menjalankan usaha. PPN seringkali dianggap sebagai salah satu bentuk kontribusi terhadap penerimaan negara, namun bagi UMKM penerapan PPn dapat menjadi beban tambahan terutama dalam hal kepatuhan administrasi dan biaya operasional. Penelitian ini menggunakan pendekatan kualitatif dengan melakukan wawancara kepada pelaku UMKM yang terdaftar sebagai pengusaha Kena pajak (PKP). Hasil penelitian menunjukkan bahwa meskipun kebijakan PPN dapat memberikan tantangan dalam hal administrasi, pelaku UMKM yang memahami keuntungan dari sistem PPN seperti pembebasan pajak masukan merasa bahwa kebijakan tersebut dapat membantu meningkatkan daya saing usaha mereka. Sebaliknya, UMKM yang belum siap menghadapi kewajiban administrasi PPN cenderung merasa terbebani. Oleh karena iitu, diperlukan kebijakan yang lebih fleksibel dan dukungan berupa pelatihan memastikan penerapan PPN tidak mengganggu kelangsungan usaha UMKM
subject: Articles
  topic: section
subject: Beban pajak
  topic: keywords
subject: pajak
  topic: keywords
subject: UMKM
  topic: keywords
creator: stephanie silaban
creator: Theresia Abisakh Hutauruk
creator: Elika Agatha Vania Perangin-angin
creator: Rachel Teresa Manurung
rights: Copyright (c) 2026 stephanie silaban, Theresia Abisakh Hutauruk, Elika Agatha Vania Perangin-angin, Rachel Teresa Manurung (Author) https://creativecommons.org/licenses/by-nc/4.0
date: 2026-06-30
publication date: 2026-06-30
starting page: 44
ending page: 49

Peran Pajak Pertambahan Nilai dalam Meningkatkan Pembangunan Infrastruktur Publik
type: item
description: Value Added Tax (VAT) is one of the main sources of state revenue that supports financing for public infrastructure development in Indonesia. VAT is a type of indirect tax imposed on every transaction of buying and selling goods and services. This study aims to analyze the contribution of VAT to infrastructure funding, the policy of allocating VAT revenue for public development, and the impact of infrastructure development on the national economy. The method used in this study is through an in-depth literature review, collecting data from scientific articles, policy reports, annual reports of the Directorate General of Taxes, the Central Statistics Agency, and government policy publications. The results of the study show that VAT makes a significant contribution to funding infrastructure projects, which leads to increased economic productivity, job creation, and equitable development between regions. This study concludes that optimal VAT management can accelerate infrastructure development and improve the quality of the national economy.
subject: Articles
  topic: section
subject: VAT Contribution
  topic: keywords
subject: Allocation Policy
  topic: keywords
subject: Development Impact
  topic: keywords
creator: Adelia Sinaga
creator: Melisa Kristina Sarumpaet
creator: Elsa Clarisa Purba
creator: Alda Belend Candita Tarigan
rights: Copyright (c) 2026 Adelia Sinaga, Melisa Kristina Sarumpaet, Elsa Clarisa Purba, Alda Belend Candita Tarigan (Author) https://creativecommons.org/licenses/by-nc/4.0
date: 2026-05-29
publication date: 2026-05-29
starting page: 11
ending page: 17

Peran PPN Dalam Meningkatkan Transparansi dan Akuntabilitas Perpajakan di Indonesia
type: item
description: Penelitian ini bertujuan untuk menguji seberapa besar pengaruh pemahaman peran PPN terhadap tata kelola perpajakan, pengaruh pemahaman peraturan PPN terhadap tata kelola perpajakan, pengaruh transparansi terhadap tata kelola perpajakan dan pengaruh akuntabilitas terhadap tata kelola perpajakan. Penelitian ini menerapkan analisis deskriptif pendekatan Systematic Literature Review (SLR). Systematic Literature Review (SLR), metode penelitian yang digunakan untuk mengidentifikasi, mengevaluasi, dan menyintesis semua bukti penelitian yang relevan dengan pertanyaan penelitian tertentu. Tujuan utama SLR untuk memberikan gambaran yang komprehensif dan transparan mengenai penelitian yang telah dilakukan pada topik tertentu, dengan mengikuti proses yang sistematis dan terstruktur. Berdasarkan hasil penelitian bahwa Transparansi dan akuntabilitas merupakan dua pilar utama dalam tata kelola perpajakan yang baik, termasuk dalam konteks Pajak Pertambahan Nilai (PPN). Hasil penelitian menunjukkan bahwa transparansi memiliki peran yang sangat penting dalam tata kelola perpajakan melalui penyediaan informasi yang jelas, kemudahan akses informasi, keterbukaan kebijakan perpajakan, serta tersedianya mekanisme pengaduan yang efektif. Transparansi mampu meningkatkan kepercayaan masyarakat terhadap pemerintah dan mendorong kepatuhan wajib pajak dalam memenuhi kewajiban perpajakannya. Semakin tinggi tingkat transparansi yang diterapkan dalam sistem perpajakan, maka semakin baik pula kualitas tata kelola perpajakan yang dihasilkan.
subject: Articles
  topic: section
subject: Pajak Pertambahan Nilai (PPN)
  topic: keywords
subject: Transparansi Perpajakan
  topic: keywords
subject: Akuntabilitas Perpajakan
  topic: keywords
subject: Tata Kelola Perpajakan
  topic: keywords
subject: Kepatuhan Wajib Pajak
  topic: keywords
creator: jessica nainggolan
rights: Copyright (c) 2026 jessica nainggolan (Author) https://creativecommons.org/licenses/by-nc/4.0
date: 2026-05-30
publication date: 2026-05-30
starting page: 27
ending page: 35

Pajak Pertambahan Nilai dan Dampaknya Terhadap Konsumsi Barang Mewah
type: item
description: This study discusses the impact of the increase in the Value Added Tax (VAT) rate to 12% on luxury goods consumption patterns in Indonesia. This rate increase, which will come into effect on January 1, 2025, specifically targets luxury goods and services, thus causing various reactions in society, especially among business actors and upper middle class consumers. Proportional VAT is considered unfair because the tax burden is relatively lighter for high-income consumers compared to low-income groups. This study uses the systematic literature review (SLR) method by reviewing regulations, journals, and related literature to evaluate the effectiveness of the VAT increase policy in regulating luxury goods consumption fairly and sustainably. The increase in the VAT rate has been proven to increase the price of luxury goods, thereby reducing consumer purchasing power and can suppress the turnover of business actors in the sector. Although effective in increasing state revenues and controlling luxury goods consumption, this policy also carries the risk of declining household consumption, economic slowdown, and pressure on low-income groups due to inflation. Therefore, continuous evaluation of the VAT policy is very important so that state revenues remain optimal without sacrificing people's purchasing power, and as input for fairer and more sustainable tax regulations.
subject: Articles
  topic: section
subject: PPN
  topic: keywords
subject: Dampak Konsumsi Barang Mewah
  topic: keywords
subject: Dampak PPN Terhadap Konsumsi
  topic: keywords
subject: Pengaruh Pendapatan Terhadap PPN
  topic: keywords
creator: herianto herianto sipahutar
creator: Aldry Bremana Purba
creator: Andrianus Brian Feri Laia
rights: Copyright (c) 2026 herianto herianto sipahutar, Aldry Bremana Purba, Andrianus Brian Feri Laia (Author) https://creativecommons.org/licenses/by-nc/4.0
date: 2026-05-20
publication date: 2026-05-20
starting page: 36
ending page: 43

Peran Pengawasan Pajak dalam Mengurangi Penghindaran Pajak Pertambahan Nilai
type: item
description: The potential for large revenues from Value Added Tax to the state makes tax supervision by the government very important. Tax avoidance occurs due to the weakness of the taxation sector which is marked by the weak integrity of some tax authorities in a government, the existence of loopholes regarding the treatment of tax regulations, and low public awareness in implementing tax provisions, thus creating an environment that is prone to the perpetuation of fraud as the forerunner of tax avoidance. Effective supervision, paying attention to good governance and the use of technology, will reduce the level of tax avoidance. Optimal tax supervision is realized by improving the quality of inspections, audits, and law enforcement.
subject: Articles
  topic: section
subject: Penghindaran Pajak
  topic: keywords
subject: Pengawasan Pajak
  topic: keywords
subject: PPN
  topic: keywords
creator: Tesalonika Diva Clarissa Sitorus
creator: Agnes Fransiska Sirait
creator: Grace Archita Purba
creator: Elsa Sri Bunda Simanjorang
rights: Copyright (c) 2026 Tesalonika Diva Clarissa Sitorus, Agnes Fransiska Sirait, Grace Archita Purba, Elsa Sri Bunda Simanjorang (Author) https://creativecommons.org/licenses/by-nc/4.0
date: 2026-06-05
publication date: 2026-06-05
starting page: 38
ending page: 43

Pengaruh PPN Terhadap Daya Beli Konsumen dan Inflasi
type: item
description: This research examines the impact of Value Added Tax (VAT) on consumer purchasing power and inflation in Indonesia, particularly after the increase in VAT rates from 10% to 11% in 2022 and the planned increase to 12% in 2025. The increase in VAT rates directly affects the rise in prices of goods and services, contributing to inflation with an estimated rise in the Consumer Price Index (CPI) of about 0.8% to 1%. This impact is more pronounced on secondary and tertiary goods, while essential goods exempt from VAT provide protection for low-income groups. The research shows that the increase in VAT suppresses consumer purchasing power, especially among low and middle-income groups, leading to changes in consumption patterns and potential declines in aggregate consumption. Mitigation policies, such as VAT exemption on essential goods and subsidies, need to be strengthened with more effective compensation mechanisms. This research emphasizes the importance of a balanced fiscal policy approach to maintain economic stability and public welfare amidst efforts to increase state revenues through a rise in VAT rates.
subject: Articles
  topic: section
subject: Value Added Tax
  topic: keywords
subject: purchasing power
  topic: keywords
subject: Inflation
  topic: keywords
creator: Dentariang Wau
creator: Khatrin Manurung
creator: Alexandra Maria Eleonora Sibarani
creator: Tatya Amerta Montana Lumban Gaol
rights: Copyright (c) 2025 Dentariang Wau, Khatrin Manurung, Alexandra Maria Eleonora Sibarani, Tatya Amerta Montana Lumban Gaol (Author) https://creativecommons.org/licenses/by-nc/4.0
date: 2026-05-18
publication date: 2026-05-18
starting page: 27
ending page: 35

Insentif Pajak bagi UMKM : Dampaknya terhadap Kepatuhan dan Pertumbuhan Usaha
type: item
description: This study aims to examine the impact of tax incentives on the tax compliance level UMKM and its implications for business growth, as part of the government’s strategy to promote inclusive and sustainable economic development. UMKM are tax subjects required to pay Income tax (PPh) at a final rate, initially set at a final rate , initially set at 1% of turnover and later reduced to 0,5% through Government Regulation No. 23 of 2018. Durung the covid-19 pandemic , the government introduced tax incentives to ease the burden on UMKM, which were severely affected by decreased turnover and cash flow disruptions. Although these tax incentives aim to improve compliance and sustain business continuity, their utilization remains low due to challenges such as inadequate socialization, limited understanding, and complex administrative processes. This study uses a literature review approach to analyze how tax incentives can affect UMKM tax compliance and their business growth.
subject: Articles
  topic: section
subject: Pajak
  topic: keywords
subject: Insentif Pajak
  topic: keywords
subject: UMKM
  topic: keywords
subject: Kepatuhan Wajib Pajak
  topic: keywords
subject: Pertumbuhan Usaha
  topic: keywords
subject: Tarif PPh Final UMKM
  topic: keywords
creator: Sanni Laurencia Sihar
creator: Lisna Ziska
creator: Jesslyn Patricia Giawa
creator: Claudia isabel Sinurat
creator: Jennifer Valencia
rights: Copyright (c) 2026 Sanni Laurencia Sihar, Lisna Ziska, Jesslyn Patricia Giawa, Claudia isabel Sinurat , Jennifer Valencia (Author) https://creativecommons.org/licenses/by-nc/4.0
date: 2026-05-29
publication date: 2026-05-29
starting page: 18
ending page: 26

Audit Sistem Informasi Dalam Menilai Keandalan Sistem Keuangan Digital
type: item
description: Digital transformation has significantly reshaped financial management through the adoption of integrated, technology-driven Accounting Information Systems (AIS). While these systems enhance accuracy, efficiency, and decision-making, they also introduce new risks such as fraud, cybersecurity threats, and data inaccuracies. This study aims to evaluate the role of information systems audit in strengthening the reliability of digital financial systems. Using a Systematic Literature Review (SLR) approach, the research synthesizes findings from previous studies to identify key contributions of audits in this area. Results indicate that information systems audits are essential for reinforcing internal controls, improving audit efficiency, and supporting transparency and accountability in digital financial reporting. The use of advanced audit technologies—such as continuous auditing, data analytics, and artificial intelligence—enables real-time risk detection and anomaly identification. However, challenges like cybersecurity threats, system complexity, and the need for enhanced auditor skills remain. The study recommends adopting international audit frameworks like COBIT and integrating advanced IT tools to ensure the integrity, security, and reliability of digital financial systems. In this context, information systems audit serves not only as a compliance mechanism but also as a strategic enabler of trust and quality in digital financial environments.
subject: Articles
  topic: section
subject: Accounting Information Systems
  topic: keywords
subject: COBIT
  topic: keywords
subject: Information Systems Audit
  topic: keywords
subject: Cybersecurity
  topic: keywords
subject: Continuous Auditing & Artificial Intellligence
  topic: keywords
creator: Marvell Hudoyo
creator: Jepanya Sembiring
creator: Elsa Manik
creator: Grace Sinaga
rights: Copyright (c) 2025 Marvell Hudoyo, Jepanya M. E. Br. Sembiring, Elsa D. Br. Manik, Grace T. Br Sinaga (Author) https://creativecommons.org/licenses/by-nc/4.0
date: 2026-05-18
publication date: 2026-05-18
starting page: 18
ending page: 26

Peran Audit Sistem Informasi, Manajemen Risiko, dan Good Coporate Governance (GCG) Terhadap Pencegahan Kecurangan (Fraud) di Perusahaan
type: item
description: Kecurangan (fraud) merupakan permasalahan yang dapat menimbulkan kerugian finansial maupun nonfinansial bagi perusahaan sehingga diperlukan sistem pengendalian yang efektif untuk meminimalkan risiko terjadinya kecurangan. Penelitian ini bertujuan untuk menganalisis peran audit sistem informasi, manajemen risiko, dan Good Corporate Governance (GCG) dalam pencegahan fraud di perusahaan. Metode penelitian yang digunakan adalah Systematic Literature Review (SLR) dengan melakukan identifikasi, seleksi, evaluasi, dan sintesis terhadap berbagai penelitian yang relevan pada periode 2020–2025. Literatur diperoleh dari beberapa sumber ilmiah yang memenuhi kriteria inklusi dan eksklusi yang telah ditetapkan. Hasil kajian menunjukkan bahwa audit sistem informasi berperan dalam meningkatkan efektivitas pengendalian internal, menjaga integritas data, serta mendeteksi potensi kecurangan secara dini. Manajemen risiko berkontribusi dalam mengidentifikasi, mengevaluasi, dan mengendalikan risiko fraud melalui penerapan strategi mitigasi yang terstruktur. Sementara itu, Good Corporate Governance (GCG) memperkuat transparansi, akuntabilitas, tanggung jawab, independensi, dan kewajaran dalam tata kelola perusahaan sehingga mampu mengurangi peluang terjadinya fraud. Hasil sintesis literatur juga menunjukkan bahwa integrasi audit sistem informasi, manajemen risiko, dan GCG memberikan pengaruh yang lebih efektif terhadap pencegahan fraud dibandingkan penerapan masing-masing aspek secara terpisah. Penelitian ini menyimpulkan bahwa sinergi ketiga aspek tersebut merupakan strategi penting dalam membangun sistem pencegahan fraud yang berkelanjutan dan mendukung terciptanya tata kelola perusahaan yang baik.
subject: Articles
  topic: section
subject: Audit Sistem Informasi
  topic: keywords
subject: Manajemen Risiko
  topic: keywords
subject: Good Coporate Governance (GCG)
  topic: keywords
subject: Kecurangan (Fraud)
  topic: keywords
creator: Sherafyana Tannyo
creator: Indri Enjelina Barus
creator: Monica Hakim
creator: Helen Pratiwi Tampubolon
rights: Copyright (c) 2026 Sherafyana Tannyo, Indri Enjelina Barus, Monica Hakim, Helen Pratiwi Tampubolon (Author) https://creativecommons.org/licenses/by-nc/4.0
date: 2026-05-29
publication date: 2026-05-29
starting page: 1
ending page: 10

Efektivitas Tax amnesty dalam Meningkatkan Kepatuhan Pajak Penghasilan
type: item
description: Tax amnesty adalah penghapusan pajak yang seharusnya dibayar dengan cara mengungkap harta dan membayar uang tebusan. Wajib pajak hanya perlu mengungkap harta dan membayar tebusan pajak sebagai pajak pengampunan atas harta yang selama ini tidak pernah dilaporkan (UU Pajak no 11 Tahun 2016). Metode Penelitian yang digunakan adalah metode tinjauan pustaka sistematis (Systematic Literature Review/SLR). Proses pengumpulan dan analisis literatur secara terstruktur untuk memperoleh pemahaman yang menyeluruh dan mendalam mengenai topik pengampunan pajak dan kepatuhan pajak penghasilan. Hasil penelitian menunjukkan bahwa Tax amnesty berpengaruh terhadap penerimaan pajak penghasilan dalam jangka pendek. Penulis berpendapat bahwa penegak hukum harus tegas terhadap pengemplang pajak yang tidak mengikuti program tax amnesty sehingga mendukung keberhasilan program pengampunan pajak.
subject: Articles
  topic: section
subject: Tax Amnesty
  topic: keywords
subject: Pajak Penghasilan
  topic: keywords
subject: Kepatuhan Pajak
  topic: keywords
creator: frisca arkananta
creator: Evelyn Wijaya
creator: Angelline
creator: Silvia Lau
creator: Cressa Lieandy
rights: Copyright (c) 2026 frisca arkananta, Evelyn Wijaya, Angelline, Silvia Lau, Cressa Lieandy (Author) https://creativecommons.org/licenses/by-nc/4.0
date: 2026-06-02
publication date: 2026-06-02
starting page: 1
ending page: 10

Strategi Penghindaran Pajak Oleh Perusahaan dan Upaya Pengawasannya Oleh Otoritas Pajak
type: item
description: Tax avoidance is a serious challenge in the Indonesian tax system, especially since this practice, although legal, has a negative impact on state revenues. This study aims to identify tax avoidance strategies commonly used by companies, assess their impact on state revenues, and evaluate the effectiveness of supervision by tax authorities. Using the Systematic Literature Review method on 20 scientific articles, the study found that the main strategies used are transfer pricing, thin capitalization, and the use of tax havens. This practice causes state losses of around IDR 44 trillion in 2023. On the other hand, supervision efforts through socialization, data integration, and special programs have been carried out by the tax authorities, but still face obstacles such as limited resources and less than optimal use of technology. This study emphasizes the importance of a sector risk-based approach and the use of analytical technology in tax supervision in Indonesia.
subject: Articles
  topic: section
subject: Penghindaran pajak
  topic: keywords
subject: Pengawasan Pajak
  topic: keywords
subject: Otoritas Pajak
  topic: keywords
subject: Transfer Pricing
  topic: keywords
creator: Giovanni Chrestella Luis
creator: Clara Azizah Nursalim
creator: Felycia Marvela
creator: Maggie Aurelia Devlim
rights: Copyright (c) 2025 Giovanni Chrestella Luis, Clara Azizah Nursalim, Felycia Marvela, Maggie Aurelia Devlim (Author) https://creativecommons.org/licenses/by-nc/4.0
date: 2026-05-18
publication date: 2026-05-18
starting page: 1
ending page: 7

Analisis Dampak PPh Pasal 21 Terhadap Kesejahteraan Karyawan dan Daya Beli Masyarakat
type: item
description: 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.
subject: Articles
  topic: section
subject: Income Tax Article 21
  topic: keywords
subject: Employee Welfare
  topic: keywords
subject: Purchasing Power
  topic: keywords
subject: Tax Incentives
  topic: keywords
subject: Tax Policy
  topic: keywords
creator: Vania Valerie
creator: Jane Kelly
creator: Delfina Purnama
creator: Michelle
creator: Valerin Aurelia Lunoto
rights: Copyright (c) 2026 Vania Valerie, Jane Kelly, Delfina Purnama, Michelle, Valerin Aurelia Lunoto (Author) https://creativecommons.org/licenses/by-nc/4.0
date: 2026-06-01
publication date: 2026-06-01
starting page: 36
ending page: 45

Analisis Risiko Perpajakan dalam Pengelolaan keuangan rumah sakit perspektif Akuntansi
type: item
description: 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.
subject: Articles
  topic: section
subject: akuntansi pajak, risiko pajak, manajemen risiko pajak
  topic: keywords
creator: Hendra Kanady
creator: Vincent Delbert Tandreco
creator: Michael Alessandro
creator: Novelia Chunitan
creator: Shellia Fadli
creator: William Anthonio Salim
creator: Tetty Tiurma Uli Sipahutar
rights: Copyright (c) 2025 Hendra Kanady, Vincent Delbert Tandreco, Michael Alessandro, Novelia Chunitan, Shellia Fadli, William Anthonio Salim, Tetty Tiurma Uli Sipahutar (Author) https://creativecommons.org/licenses/by-nc/4.0
date: 2025-07-18
publication date: 2025-07-18
starting page: 12
ending page: 22

Analisis Kepatuhan Rumah Sakit terhadap Pajak Penghasilan Badan dan Dampaknya pada Kinerja Keuangan
type: item
description: 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.
subject: Articles
  topic: section
subject: Insentif Pajak
  topic: keywords
subject: Kepatuhan Pajak Rumah Sakit
  topic: keywords
subject: Pajak Penghasilan Badan
  topic: keywords
subject: Kinerja Keuangan
  topic: keywords
creator: Fritzie Fairyn Sudiarto
creator: Amel Vanessa Wijaya
creator: Angela Stefani
creator: Jovanny
creator: Viera Chiellini
rights: Copyright (c) 2025 Fritzie Fairyn Sudiarto, Amel Vanessa Wijaya, Angela Stefani, Jovanny, Viera Chiellini (Author) https://creativecommons.org/licenses/by-nc/4.0
date: 2025-07-18
publication date: 2025-07-18
starting page: 28
ending page: 34

Pengaruh Penerapan Akuntansi Manajemen pada Rumah Sakit terhadap Perencanaan dan Pelaporan Pajak
type: item
description: 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.
subject: Articles
  topic: section
subject: Sistem Akuntansi Manajemen
  topic: keywords
subject: Pengelolaan Pajak
  topic: keywords
subject: Perencanaan Pajak
  topic: keywords
subject: Pelaporan Pajak
  topic: keywords
subject: Rumah Sakit
  topic: keywords
creator: Grescellin Elleicea Goj
creator: Stefanie Joalim
creator: Marcia Devana
creator: Michelle Pratiwi
creator: Tifanie Ng
rights: Copyright (c) 2025 Grescellin Elleicea Goh, Stefanie Joalim, Marcia Devana, Michelle Pratiwi, Tifanie Ng (Author) https://creativecommons.org/licenses/by-nc/4.0
date: 2025-07-18
publication date: 2025-07-18
starting page: 8
ending page: 14

PENGELOLAAN AKUNTANSI RUMAH SAKIT DAN DAMPAKNYA TERHADAP PERHITUNGAN PAJAK FINAL PADA JASA KESEHATAN
type: item
description: 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.
subject: Articles
  topic: section
subject: Akuntansi
  topic: keywords
subject: Pajak
  topic: keywords
subject: Kesehatan
  topic: keywords
creator: DELI FATRESIA TARIHORAN
creator: DEPI KRISTINA SAGALA
creator: JESICA RIYANTI LASE
creator: ESTER GABRIELA HERAWATI LUMBAN TOBING
creator: SELLY NURJAYA TELAUMBANUA
rights: Copyright (c) 2025 DELI FATRESIA TARIHORAN, DEPI KRISTINA SAGALA, JESICA RIYANTI LASE , ESTER GABRIELA HERAWATI LUMBAN TOBING , SELLY NURJAYA TELAUMBANUA (Author) https://creativecommons.org/licenses/by-nc/4.0
date: 2025-07-18
publication date: 2025-07-18
starting page: 35
ending page: 41

ANALISIS PENGELOLAAN PENDAPATAN RUMAH SAKIT DAN IMPLIKASINYA TERHADAP PELAPORAN PAJAK YANG TRANSPARAN
type: item
description: 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.
subject: Articles
  topic: section
subject: Tata kelola keuangan
  topic: keywords
subject: Pajak rumah sakit
  topic: keywords
subject: Sistem informasi akuntansi
  topic: keywords
subject: Transparansi pajak
  topic: keywords
creator: Anjani Rahma
creator: Jenniffer Valencia
creator: Muhammad Saad
creator: Keumala Elsa Putri
creator: Wesly Wesly
creator: Dedy Setiawan Ginting
rights: Copyright (c) 2025 Anjani Rahma, Jenniffer Valencia, Muhammad Saad, Keumala Elsa Putri, Wesly, Dedy Setiawan Ginting (Author) https://creativecommons.org/licenses/by-nc/4.0
date: 2025-07-18
publication date: 2025-07-18
starting page: 1
ending page: 7

Evaluasi Kepatuhan Rumah Sakit terhadap Peraturan Perpajakan: Studi Kasus pada Rumah Sakit Swasta
type: item
description: 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
subject: Articles
  topic: section
subject: tax
  topic: keywords
subject: tax compliance
  topic: keywords
subject: hospital tax
  topic: keywords
subject: income tax
  topic: keywords
creator: Vania Valerie
creator: Jane Kelly
creator: Delfina Purnama
creator: Valerin Aurelia Lunoto
creator: Michelle
rights: Copyright (c) 2026 Vania Valerie, Jane Kelly, Delfina Purnama, Valerin Aurelia Lunoto, Michelle (Author) https://creativecommons.org/licenses/by-nc/4.0
date: 2026-06-02
publication date: 2026-06-02
starting page: 11
ending page: 20

Analisis Penerapan Akuntansi Rumah Sakit dalam Penyusunan Laporan Keuangan Sesuai dengan PSAK 45 dan PSAK 72
type: item
description: 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.
subject: Articles
  topic: section
subject: hospitals
  topic: keywords
subject: financial statement
  topic: keywords
subject: psak 45
  topic: keywords
subject: psak 72
  topic: keywords
creator: Jennice
creator: Catherine Valencia Lee
creator: Eilen Luskie
creator: Novita Angel Yang
creator: Shelfina Gowitri
creator: Shelina
creator: Tetty Tiurma Uli Sipahutar
rights: Copyright (c) 2025 Jennice, Catherine Valencia Lee, Eilen Luskie, Novita Angel Yang, Shelfina Gowitri, Shelina, Tetty Tiurma Uli Sipahutar (Author) https://creativecommons.org/licenses/by-nc/4.0
date: 2025-07-18
publication date: 2025-07-18
starting page: 1
ending page: 11

Studi Komparasi Penerapan Pajak Pertambahan Nilai (PPN) Pada Rumah Sakit Umum dan Rumah Sakit Swasta
type: item
description: 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.
subject: Articles
  topic: section
subject: Pajak Pertambahan Nilai
  topic: keywords
subject: Rumah Sakit
  topic: keywords
subject: Volume Penjualan Obat
  topic: keywords
subject: Kepatuhan Perpajakan
  topic: keywords
subject: Administrasi Pajak
  topic: keywords
creator: Felicia
creator: Rahmahdini Rifqah Safitri
creator: Bawani
creator: Pricilia
creator: Natalie
creator: Hennyn Clister
rights: Copyright (c) 2025 Felicia, Rahmahdini Rifqah Safitri, Bawani, Pricilia, Natalie, Hennyn Clister (Author) https://creativecommons.org/licenses/by-nc/4.0
date: 2025-07-18
publication date: 2025-07-18
starting page: 15
ending page: 21

Kajian Hubungan Antara Pengelolah Aset Tetap Rumah Sakit Dan Penyusunan SPT Tahunan Badan
type: item
description: 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
subject: Articles
  topic: section
subject: Akuntansi Rumah Sakit
  topic: keywords
subject: Pengelolaan Aset Tetap
  topic: keywords
subject: SPT Tahunan Badan
  topic: keywords
subject: Manajemen Aset
  topic: keywords
creator: darvin
creator: Darvin
rights: Copyright (c) 2025 darvin, DARVIN, WIENA TENTUNATA, JESSLYN MC. CLANE, CARLYN, KARLYN CLARISSA LIONG (Author) https://creativecommons.org/licenses/by-nc/4.0
date: 2025-07-18
publication date: 2025-07-18
starting page: 29
ending page: 34

Pengaruh Implementasi Akuntansi Berbasis SAK (Standar Akuntansi Keuangan) pada Rumah Sakit terhadap Kepatuhan Pajak
type: item
description: 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.
subject: Articles
  topic: section
subject: Hospital accounting
  topic: keywords
subject: Tax compliance
  topic: keywords
subject: Financial statements
  topic: keywords
subject: Financial Accounting Standards
  topic: keywords
creator: Janice Leung
creator: Jhe Giovanny Tristan
creator: Erika Falensia
creator: Evelline
creator: Dina Aprillia
rights: Copyright (c) 2025 Janice Leung, Jhe Giovanny Tristan, Erika Falensia, Evelline, Dina Aprillia (Author) https://creativecommons.org/licenses/by-nc/4.0
date: 2025-07-18
publication date: 2025-07-18
starting page: 23
ending page: 28

PENGARUH EFISIENSI SISTEM AKUNTANSI KEUANGANPADA RUMAH SAKIT TERHADAP OPTIMALISASI PEMBAYARANPAJAK
type: item
description: This study aims to examine the effect of the efficiency of financial accounting systems on the optimization of tax payments in hospitals. Through a literature review, the study also explores the role of information technology in supporting financial systems and the importance of internal control strategies in improving tax compliance. The review findings indicate that an efficient accounting system, supported by information technology and strong internal controls, can enhance the accuracy of tax reporting and strengthen the financial accountability of hospitals. However, the effectiveness of the accounting system is greatly influenced by its implementation, oversight, and the competence of human resources. This study recommends strengthening the accounting system and providing staff training as efforts to optimize tax payments in hospitals
subject: Articles
  topic: section
subject: Sistem Akuntansi Keuangan
  topic: keywords
subject: Kepatuhan Pajak
  topic: keywords
subject: Optimasi Pembayaran Pajak
  topic: keywords
subject: Teknologi Informasi Rumah Sakit
  topic: keywords
creator: Federick Daffi Tasmin
creator: Jefry Wilson
creator: Sukardi Hadiwinata
creator: Febyana Wong
creator: Cindy Lorenza
rights: Copyright (c) 2025 Federick Daffi Tasmin, Jefry Wilson, Sukardi Hadiwinata (Author); Febyana Wong (Translator); Cindy Lorenza (Author) https://creativecommons.org/licenses/by-nc/4.0
date: 2025-07-18
publication date: 2025-07-18
starting page: 22
ending page: 27

EFEKTIVITAS E-SYSTEM DALAM MENINGKATKAN KEPATUHAN PAJAK: TINJAUAN LITERATUR TERHADAP TRANSFORMASI DIGITAL DALAM SISTEM PERPAJAKAN
type: item
description: The most significant source of state revenue is taxation. Tax income is a source of money that can be generated continually and optimally based on needs. This must, of course, be directly related to the high rate of public tax compliance. Taxpayer compliance with tax responsibilities is one indicator of taxpayer performance under the Directorate General of Taxes (DGT). This means that DGT will evaluate both high and poor taxpayer compliance when providing guidance, supervision, coaching, and follow-up to taxpayers. The online tax reporting method provides taxpayers with tax ease and simplification to improve tax assessment, collection, and transparency as part of the digital transformation. As a result, tax administration and payments in Indonesia are becoming increasingly digitalized, impacting taxpayer rights and overall tax efficiency. This is a qualitative study with a literature review technique. The study's findings show that implementing an e-System, which includes e-registration, e-SPT, e-FIN, e-Filling, eBilling, e-Faktur, e-Form, and e-Report, is part of digital innovation in taxation, to improve efficiency, transparency, and taxpayer compliance. As a result, the e-System can be viewed as a significant tool in long-term and comprehensive tax reform that enhances tax compliance in each country.
subject: Articles
  topic: section
subject: E-System
  topic: keywords
subject: Taxation
  topic: keywords
subject: Digital Innovation
  topic: keywords
subject: Compliance
  topic: keywords
creator: Tetty Tiurma Uli Sipahutar
creator: Agus Tina
rights: Copyright (c) 2024 Tetty Tiurma Uli Sipahutar, Agus Tina (Author) https://creativecommons.org/licenses/by-nc/4.0
date: 2024-11-05
publication date: 2024-11-05

LITERATURE REVIEW: METODE WHISTLEBLOWING, TEKNOLOGI INFORMASI, AKUNTANSI FORENSIK DAN AUDIT INVESTIGATIF UNTUK MEMBANTU PENGUNGKAPAN OCCUPATIONAL FRAUD
type: item
description: Revealing fraud is the responsibility of an auditor who possesses the expertise and skills needed to uncover occupational fraud. The whistleblowing system is used to prevent fraud, with the confidentiality of the whistleblower being protected, ensuring their safety. With the rapid development of technology, there are many tricks that fraudsters use to find loopholes in systems. Therefore, forensic accounting and investigative audit techniques must continuously improve in line with technological advancements to effectively uncover occupational fraud. This study uses a qualitative approach, with sample collection conducted through four stages: observation and analysis of research-related information, gathering relevant literature such as scholarly journals, identifying variables relevant to the research topic, and building a framework based on previous studies and related theories. The results, based on a literature review of several previous studies, show that whistleblowing systems, information technology, forensic accounting, and investigative audits influence the disclosure of occupational fraud.
subject: Articles
  topic: section
subject: Forensic Accounting
  topic: keywords
subject: Information Technology
  topic: keywords
subject: Investigative Audit
  topic: keywords
subject: Whistleblowing System
  topic: keywords
creator: Jhon Piter
creator: Benny R.M. Nainggolan
rights: Copyright (c) 2024 Benny R.M. Nainggolan, Jhon Piter , S.Ak., M.Ak. (Author) https://creativecommons.org/licenses/by-nc/4.0
date: 2024-09-02
publication date: 2024-09-02
starting page: 16
ending page: 33

TAX AUDIT, TAX PENALTY, AUDIT REPORT, DAN E-FILLING TERHADAP TAXPAYER COMPLIANCE DI KOTA MEDAN
type: item
description: This study empirically tests the effect of tax audits, tax penalties, audit reports, and e-filling on taxpayer compliance. The methods used are multiple linear and moderate regression analyses (MRA). The population of this study was corporate taxpayers at the Medan Tax Service Office in 2022, with a sample of 100 corporate taxpayers. The sampling method used was convenience sampling. The results of the hypothesis testing in this study found that tax audits, tax penalties, and audit reports were statistically unable to affect taxpayer compliance in paying and reporting their taxes to the Medan Tax Service Office. However, e-filling affects taxpayer compliance in paying and reporting taxes to the Medan Tax Service Office. This study aims to provide input and references for tax authorities and taxpayers, further examine tax sanctions and tax audits that have been carried out and increase taxpayer awareness to comply with taxes. Then, this study is influenced by external and internal factors, namely tax audits, tax penalties, audit reports and e-filling from external parties that make taxpayers tax compliant so that the presence or absence of intention will continue to make taxpayers tax compliant
subject: Articles
  topic: section
subject: Audit Report
  topic: keywords
subject: E-filling
  topic: keywords
subject: Tax Audit
  topic: keywords
subject: Taxpayer Compliant
  topic: keywords
subject: Tax Penalty
  topic: keywords
creator: Ria Manurung
creator: Ahmad Rizki Harahap
rights: Copyright (c) 2024 Ria Manurung, Ahmad Rizki Harahap (Author) https://creativecommons.org/licenses/by-nc/4.0
date: 2024-09-07
publication date: 2024-09-07
starting page: 62
ending page: 74

FAKTOR-FAKTOR YANG MEMPENGARUHI OPINI AUDIT GOING CONCERN DENGAN VARIABEL INFLASI SEBAGAI MODERATING PADA PERUSAHAAN SEKTOR MANUFAKTUR
type: item
description: In BEI companies, losses often occur for a long time, or poor financial conditions can affect the company's performance to continue its operations. Aims to test the Effect of Corporate Social Responsibility (CSR), Corporate Governance Code (CGC), and Intellectual Capital on Going Concern Audit Opinions with Inflation as a Moderating Variable in Manufacturing Sector Companies on the Indonesia Stock Exchange Industrial Classification or IDX-IC. This research is quantitative, using logistic regression. The research is causal. The population is 287 companies, and this study's sample is 26 manufacturing sector companies on the Indonesia Stock Exchange for the 2018-2022 period. The model is logistic regression. The result is that Corporate Social Responsibility does not affect Going Concern Audit Opinions in manufacturing sector companies listed on the IDX. Good Corporate Governance does not affect Going Concern Audit Opinions in manufacturing sector companies listed on the IDX. Intellectual Capital does not affect Going Concern Audit Opinions in manufacturing sector companies listed on the IDX. Inflation cannot Moderate CSR, GCG, and Intellectual Capital on Going Concern Audit Opinions.
subject: Articles
  topic: section
subject: Corporate Governance Code
  topic: keywords
subject: Corporate Social Responsibility
  topic: keywords
subject: Intellectual Capital
  topic: keywords
subject: Inflation
  topic: keywords
subject: Going-concern Audit Opinion
  topic: keywords
creator: Ninta Katharina
creator: Hotma Mentalita
rights: Copyright (c) 2024 Ninta Katharina, Hotma Mentalita (Author) https://creativecommons.org/licenses/by-nc/4.0
date: 2024-09-03
publication date: 2024-09-03
starting page: 49
ending page: 61