Analysis of Corporate Taxpayer Compliance with Tax Return Submission for Increasing Corporate Income Tax Revenue at the Annual Tax Office

This study was conducted to assess the level of compliance of Corporate Income Tax Taxpayers in submitting the This study was conducted to assess the level of compliance of Corporate Income Tax Taxpayers in submitting the Annual Corporate Income Tax Return and its impact on Corporate Income Tax receipts at KPP Pratama Tahuna during the 2022–2024 period. The approach used is qualitative research by utilizing primary data and secondary data sourced from KPP Pratama Tahuna, complemented by the results of interviews with Account Representatives and officers in the Service Section. Compliance levels were measured using the Absolute Five Norm Scale, while acceptance trends were analyzed through year-to-year comparisons. The results of the study show that the compliance of Corporate Taxpayers is still relatively low to lacking. This shows that the increase in Corporate Income Tax revenue is not only influenced by formal compliance, but also by other factors such as business growth, collection, and tax audits.