Optimizing Income Tax Revenue: The Roles of Taxpayer Compliance, Audit Effectiveness, and Payment Timeliness

Yusuf Abdurrahman Zaki; Imelda Sari

doi:10.58777/tpf.v3i1.476

Authors

Yusuf Abdurrahman Zaki Faculty of Economics and Business, YARSI University, Jakarta
Imelda Sari Faculty of Economics and Business, YARSI University, Jakarta

DOI:

https://doi.org/10.58777/tpf.v3i1.476

Keywords:

Compliance Level, Audits, Taxpayer Income Tax Payable, Income Tax Revenue

Abstract

This study examines the impact of taxpayer compliance, tax audits, and income tax payable both independently and collectively on income tax revenue at the Penjaringan Primary Tax Office in Jakarta. Utilizing a quantitative approach, the analysis employs multiple linear regression, t-tests, and F-tests on data from corporate taxpayers. The results reveal that taxpayer compliance, the effectiveness of tax audits, and the amount of income tax payable each have a positive and significant effect on income tax revenue, with tax audits contributing the most significantly. Together, these variables account for 70.8% of the variation in income tax revenue. The originality of this research lies in its comprehensive exploration of compliance behavior, audit enforcement, and payment realization within a single administrative context, providing empirical evidence from a densely populated urban tax office that has been previously overlooked in the literature. The practical implications underscore the necessity for tax authorities to enhance compliance monitoring systems, strengthen risk-based audit frameworks, and improve the management of tax receivables to elevate the effectiveness of income tax administration and mitigate revenue leakage

References

Agusti, R., & Putri, N. (2015). Pengaruh kompetensi, independensi, dan profesionalisme terhadap kualitas audit. Jurnal Ekonomi, 21(3), Fakultas Ekonomi Universitas Riau, Pekanbaru. https://doi.org/10.24964/ja.v3i1.1

Ardyansyah, M. (2023). Audit effectiveness and taxpayer behavior in developing countries. Journal of Tax Administration, 11(2), 44–59.

Chapra, M. U. (2011). Sistem moneter Islam. Jakarta: Gema Insani Press & Tazkia Cendekia.

Daryanto, A. (2022). The impact of tax arrears enforcement on state revenue performance. Indonesia Journal of Public Finance, 5(1), 77–88.

DeCesare, R. (2018). Tax administration performance and revenue mobilization dynamics. Public Sector Economics, 42(3), 301–319.

Didin Hafidudin. (2012). Zakat dalam perekonomian modern. Jakarta: Gema Insani Press.

Ghozali, I. (2011). Aplikasi analisis multivariate dengan program SPSS (5th ed.). Semarang: Badan Penerbit Universitas Diponegoro.

Gusfahmi. (2011). Pajak menurut syariah. Jakarta: RajaGrafindo Persada.

Harjito, T., & Utari, D. (2021). Tax administration modernization and its effect on revenue productivity in Indonesia. Jurnal Administrasi Fiskal, 9(2), 115–130.

Hasseldine, J., & Bagchi, D. (2019). Revisiting audit deterrence: Evidence from emerging economies. International Journal of Accounting Research, 12(1), 1–12.

Idrus, M. (2009). Metode penelitian ilmu sosial. Yogyakarta: PT Gelora Aksara.

Issawi, C. (2016). Ibnu Khaldun: Analysis of economic issues. In Sadeq (Ed.), Readings in Islamic economic thought. Longman Malaysia.

Kamila, N. (2016). Pengaruh pemeriksaan pajak terhadap penerimaan pajak. Jurnal Akuntansi dan Keuangan, 17(2), 101–115.

Kementerian Keuangan Republik Indonesia. (2000). Keputusan Menteri Keuangan No. 554/KMK.04/2000.

Kirchler, E., Hoelzl, E., & Wahl, I. (2020). Enforced versus voluntary tax compliance: A modern perspective. Journal of Behavioral Economics, 18(4), 225–240.

Kuncoro. (2013). Mudah memahami dan menganalisis indikator ekonomi. Yogyakarta: UPP STIM YKPN.

Mardiasmo. (2011). Perpajakan (edisi revisi). Yogyakarta: Andi.

Nugraha, B. (2022). Taxpayer compliance determinants in the digital administration era. Jurnal Perpajakan Indonesia, 5(2), 101–114.

Nugroho, A. (2022). Behavioral factors influencing taxpayer compliance in Indonesia. Jurnal Ekonomi & Bisnis, 14(1), 22–34.

OECD. (2023). Revenue statistics and tax administration performance indicators. Paris: OECD Publishing.

Pratiwi, R., & Setiawan, H. (2020). Formal vs. material compliance: Do both matter for tax revenue? Journal of Fiscal Studies, 4(1), 55–70.

Putra, Y. (2021). Material compliance and its revenue implications in self-assessment systems. Indonesian Journal of Accounting & Taxation, 9(3), 213–229.

Rahayu, S. K. (2010). Perpajakan Indonesia: Konsep dan aspek formal. Yogyakarta: Graha Ilmu.

Rahman, A. (2010). Paduan pelaksanaan administrasi perpajakan untuk karyawan, pelaku bisnis, dan perusahaan. Jakarta: Nuansa.

Rahmawati, S. (2014). Pengaruh kepatuhan wajib pajak terhadap penerimaan pajak. Jurnal Pajak dan Keuangan Negara, 5(1), 12–23.

Rani, L., Handoyo, S., & Prameswari, N. (2021). Tax arrears management and revenue optimization strategy. Journal of Public Sector Finance, 8(2), 89–104.

Resmi, S. (2009). Perpajakan: Teori dan kasus. Jakarta: Salemba Empat.

Rizal, A. (2024). Drivers of tax revenue performance in Indonesia's post-pandemic fiscal framework. Journal of Asian Public Policy, 16(1), 34–50.

Salip, & Wato, T. (2006). Pengaruh pemeriksaan pajak terhadap penerimaan pajak: Studi kasus di KPP Jakarta Kebon Jeruk. Jurnal Keuangan Publik, 4(2), 1–15.

Santoso, S. (2010). Statistik parametrik: Konsep dan aplikasi dengan SPSS. Jakarta: Elex Media Komputindo.

Sari, D., & Yuliana, M. (2021). Risk-based audit implementation and audit productivity in Indonesia. Indonesian Journal of Taxation, 7(1), 66–79.

Setiadi, M. (2020). Tax arrears and the effectiveness of collection mechanisms. Jurnal Fiskal & Perpajakan, 3(2), 49–63.

Suandy, E. (2011). Hukum pajak (Edisi ke-5). Jakarta: Salemba Empat.

Suandy, E. (2014). Hukum pajak (Edisi ke-6). Yogyakarta: Salemba Empat.

Sugiyono. (2014). Metode penelitian bisnis. Bandung: CV Alfabeta.

Suhendra, A. (2014). Hubungan antara kepatuhan dan penerimaan pajak badan. Jurnal Akuntansi dan Pajak Indonesia, 9(1), 23–36.

Sukamto, A. (2016). Analisis faktor-faktor yang memengaruhi penerimaan pajak. Jurnal Ekonomi dan Bisnis, 12(2), 45–58.

Supomo, B., & Indriantoro, N. (2002). Metodologi penelitian bisnis (Cet. ke-2). Yogyakarta: BFEE.

Syahab, A. (2016). Pengaruh kepatuhan, pemeriksaan, dan penagihan terhadap penerimaan pajak. Jurnal Ilmu Administrasi Fiskal, 8(3), 33–42.

Undang-Undang Republik Indonesia Nomor 16 Tahun 2009 tentang Ketentuan Umum dan Tata Cara Perpajakan.

Utami, E. (2023). Challenges in tax receivable management under Indonesia’s modern tax administration. Journal of Public Finance Review, 6(1), 92–108.

Waluyo. (2012). Akuntansi pajak. Jakarta: Salemba Empat.

World Bank. (2023). Tax revenue resilience and compliance strategies in emerging markets. Washington, DC: World Bank Publications.

Yusuf Qardhawi. (2012). Hukum zakat (Salman Harun, Trans., Cet. ke-7). Bandung: PT Litera Antar Nusa dan Mizan.