[ABSTRAK
Penelitian ini mengkaji kebijakan pemberian hak berupa insentif pajak khususnyaPajak Penghasilan bagi Rumah Sakit nirlaba. Penelitian ini menggunakanpendekatan kualitatif dengan teknik pengumpulan data melalui studi literatur danstudi lapangan. Hasil penelitian menunjukkan bahwa kebijakan pajak yangberlaku saat ini belum memadai bagi Rumah Sakit nirlaba. Penghasilan RumahSakit nirlaba merupakan Objek Pajak Penghasilan sehingga belum ada dukunganPemerintah dalam hal perpajakan Rumah Sakit nirlaba, padahal Rumah Sakitnirlaba membutuhkan insentif pajak. Hal ini merupakan salah satu dasarpertimbangan dalam memberikan hak berupa insentif pajak bagi Rumah Sakitnirlaba. Berbeda dengan Indonesia, Amerika Serikat dan Thailand telahmenerapkan kebijakan insentif pajak bagi Rumah Sakit nirlaba.;

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ABSTRACT
This research studies the tax incentives policy, especially income tax on nonprofithospitals. This study uses a qualitative approach to data collection techniquesthrough the literature research and field research. Results show that current taxpolicy is not adequate for nonprofit hospitals. Hospital income is income taxobject so there is no supporting of government on the taxation of nonprofithospitals, whereas nonprofit hospitals need tax incentives. This is one of theconsiderations in granting a tax incentives for nonprofit hospitals. UnlikeIndonesia, United States of America and Thailand has implemented tax incentivespolicy for nonprofit hospitals., This research studies the tax incentives policy, especially income tax on nonprofithospitals. This study uses a qualitative approach to data collection techniquesthrough the literature research and field research. Results show that current taxpolicy is not adequate for nonprofit hospitals. Hospital income is income taxobject so there is no supporting of government on the taxation of nonprofithospitals, whereas nonprofit hospitals need tax incentives. This is one of theconsiderations in granting a tax incentives for nonprofit hospitals. UnlikeIndonesia, United States of America and Thailand has implemented tax incentivespolicy for nonprofit hospitals.]