Article Sidebar

Download
Download Article

Main Article Content

Abstract

This study examines the impact of taxpayer compliance, tax audits, and tax collection on Corporate Income Tax revenue at the Foreign Investment Tax Office One (Indonesia) between 2022 and 2024. Because taxes act as the primary source of national income, maximizing these funds requires robust voluntary compliance from corporate entities alongside the efficient execution of auditing and collection strategies by tax authorities. To evaluate these factors, this study utilizes a quantitative methodological approach, relying on secondary data gathered from official records. A purposive sampling technique was deliberately employed to ensure the relevance of the selected data points. Subsequently, the data was analyzed using multiple linear regression. Despite previous studies identifying compliance and law enforcement as key drivers of tax revenue, empirical evidence regarding their interplay in a post-tax reform context remains fragmented. Addressing this research gap, this study examines the impact of taxpayer compliance, tax audits, and tax collection on Corporate Income Tax revenue at the Foreign Investment Tax Office One (Indonesia) between 2022 and 2024. This specific period was selected to capture the dynamics following the implementation of the Harmonization of Tax Regulations Law (Law Number 7 of 2021). The empirical findings of this study offer compelling evidence regarding the interplay of these variables. Ultimately, the results of the study indicate that taxpayer compliance, tax audits, and tax collection have a positive effect on Corporate Income Tax revenue. The findings underscore the complementary nature of the Ability to Pay Theory and the Public Enforcement of Law Theory in modern tax administration.

Keywords

Taxpayer Compliance Tax Audit Tax Collection Corporate Income Tax Revenue

Article Details

Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

How to Cite
Fitriyah, Y., & Sudirgo, T. (2026). Determinants of Corporate Income Tax Revenue in Post-Reform Indonesia: A Case Study of the Foreign Investment Tax Office One. Golden Ratio of Taxation Studies, 6(2), 173–184. https://doi.org/10.52970/grts.v6i2.2376
Download Citation
Endnote/Zotero/Mendeley (RIS)
BibTeX

References

  1. Alm, J., & Torgler, B. (2019). Culture differences and tax morale in the United States and in Europe. Journal of Economic Psychology, 27(2), 224-246. https://doi.org/10.1016/j.joep.2005.09.002
  2. Aloo, M. (2012). The ability to pay theory of taxation: A critical review. Journal of Economic Perspectives, 15(2), 45-60. https://doi.org/10.1257/jep.15.2.45
  3. Becker, G. S. (1968). Crime and punishment: An economic approach. Journal of Political Economy, 76(2), 169-217. https://doi.org/10.1086/259394
  4. Dharmapala, D. (2020). The economics of corporate and business tax evasion. Annual Review of Economics, 12, 1-23. https://doi.org/10.1146/annurev-economics-082019-110507
  5. Evans, C., & Walpole, M. (2021). Tax compliance costs: A global perspective. International Tax and Public Finance, 28(4), 987-1010. https://doi.org/10.1007/s10797-020-09641-7
  6. Fjeldstad, O. H., & Moore, M. (2022). Tax reform and state-building in a globalized world. World Development, 37(1), 1-15. https://doi.org/10.1016/j.worlddev.2008.06.004
  7. Gale, W. G., & Samwick, A. A. (2019). Effects of income tax changes on economic growth. Economic Studies, 1(1), 1-20. https://doi.org/10.1353/eca.2019.0001
  8. Habibah, S., Syalitri, L., & Meiriasari, V. (2025). Pengaruh pemeriksaan pajak, penagihan pajak, dan jumlah pengusaha kena pajak terhadap penerimaan pajak pertambahan nilai (PPN). JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi), 11(2), 1027-1032. https://doi.org/10.35870/jemsi.v11i2.3965
  9. Hasseldine, J., & Li, Z. (2021). More tax evasion research required in new millennium. Crime, Law and Social Change, 31(2), 91-104. https://doi.org/10.1023/A:1008323223019
  10. Ibrahim, M., & Hite, P. A. (2020). The impact of information and audits on tax compliance: A meta-analysis. Journal of Accounting Literature, 39, 1-25. https://doi.org/10.1016/S0737-4607(03)00028-2
  11. Jackson, B. R., & Milliron, V. C. (1986). Tax compliance research: Findings, problems, and prospects. Journal of Accounting Literature, 5, 125-165. https://doi.org/10.1016/0737-4607(86)90006-2
  12. James, S., & Alley, C. (2022). Tax compliance, self-assessment and tax administration. Journal of Finance and Management in Public Services, 2(2), 27-42. https://doi.org/10.1108/eb022830
  13. Kastlunger, B., Kirchler, E., Mittone, L., & Pitters, J. (2023). Sequences of audits, tax compliance, and taxpaying strategies. Journal of Economic Psychology, 30(3), 405-418. https://doi.org/10.1016/j.joep.2008.12.004
  14. Kirchler, E. (2021). The economic psychology of tax behaviour. Cambridge University Press. https://doi.org/10.1017/CBO9780511528330
  15. Luttmer, E. F., & Singhal, M. (2019). Tax morale. Journal of Economic Perspectives, 28(4), 149-168. https://doi.org/10.1257/jep.28.4.149
  16. Mardiasmo. (2023). Perpajakan - Edisi terbaru [Taxation - Latest edition]. ANDI.
  17. Mardiasmo. (2023). Perpajakan - Edisi terbaru. ANDI.
  18. Migang, S., & Wahyuni, W. (2020). Pengaruh pertumbuhan self assessment system, pemeriksaan pajak, dan penagihan pajak terhadap penerimaan pajak pertambahan nilai (PPN) pada KPP Pratama Balikpapan. Jurnal Ekonomi dan Bisnis, 23(1). https://doi.org/10.31941/jebi.v23i1.1095
  19. Nasution, I. S., & Lubis, A. W. (2022). Pengaruh pemeriksaan pajak terhadap penerimaan pajak pada KPP Pratama Rantau Prapat. Analytica Islamica, 11(1), 1-10. https://doi.org/10.30829/jai.v11i1.11611
  20. Natasya, Aristantya, S., & Syahputra, O. (2024). Analisis pengaruh pemeriksaan pajak dan penagihan pajak terhadap penerimaan pajak pada KPP Medan Petisah. Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA), 4(1), 91-99. https://doi.org/10.47709/jebma.v4i1.3435
  21. Polinsky, A. M., & Shavell, S. (2007). The theory of public enforcement of law. Handbook of Law and Economics, 1, 403-454. https://doi.org/10.1016/S1574-0730(07)01006-8
  22. Pratiwi, A., Khairunnisa, A. A., Ramadhandy, A. D., & Savitri, A. E. (2024). Efektivitas kepatuhan wajib pajak, pemeriksaan pajak, dan penagihan pajak terhadap penerimaan pajak. Studi Akuntansi, Keuangan, dan Manajemen, 3(2), 107-117. https://doi.org/10.35912/sakman.v3i2.2258
  23. Purba, J., Wulandari, D. S., & Rohimah, N. D. (2023). Tax audit and collection on tax revenue. East Asian Journal of Multidisciplinary Research, 2(7), 3099-3112. https://doi.org/10.55927/eajmr.v2i7.4995
  24. Putri, C. C. E., Rahayu, P., & Niam, M. A. (2025). The impact of tax audits and tax arrears collection on tax revenue: A case study at KPP Pratama Kediri. Accounting Studies and Tax Journal (COUNT), 2(4), 636-643. https://doi.org/10.55927/count.v2i4.636
  25. Riyadi, S. P., Setiawan, B., & Alfarago, D. (2021). Pengaruh kepatuhan wajib pajak, pemeriksaan pajak, dan penagihan pajak terhadap penerimaan pajak penghasilan badan. Jurnal Riset Akuntansi dan Perpajakan (JRAP), 8(2), 206-216. https://doi.org/10.35838/jrap.2021.008.02.16
  26. Slemrod, J. (2019). Tax compliance and enforcement. Journal of Economic Literature, 57(4), 904-954. https://doi.org/10.1257/jel.20181437
  27. Suryadi, T. L., & Subardjo, A. (2019). Pengaruh kepatuhan wajib pajak, penagihan pajak, dan pemeriksaan pajak terhadap penerimaan pajak. Jurnal Ilmu dan Riset Akuntansi, 8(4). https://doi.org/10.35838/jira.v8i4.2370
  28. Waluyo. (2020). Akuntansi Pajak Indonesia (7th ed.). Salemba Empat.
  29. Wandira, W., Utaminingtyas, T. H., & Fauzia, A. (2023). The effect of tax collection, tax audit, and taxpayer compliance on corporate income tax revenue at the Tax Service Office Pratama Pancoran. Nexus Synergy: A Business Perspective, 1(2), 84-94. https://doi.org/10.61230/nexus.v1i2.44