Evaluasi Kepatuhan Rumah Sakit terhadap Peraturan Perpajakan: Studi Kasus pada Rumah Sakit Swasta

Abstract

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