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All Journal Riset Akuntansi dan Portofolio Investasi
Adinda Maharani
Sam Ratulangi University
Economics, Econometrics & Finance Social Sciences

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Kepatuhan Wajib Pajak, realisasi penerimaan, dan kontribusi PPh Badan: Hubungan kontekstual pada masa transisi sistem administrasi pajak (Studi KPP Pratama Manado) Adinda Maharani; Treesje Runtu; Christian Datu
Riset Akuntansi dan Portofolio Investasi Vol. 4 No. 2 (2026)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.511

Abstract

This study investigates the dynamics of corporate taxpayer compliance in filing Annual Tax Returns (SPT Tahunan) and its relationship with Corporate Income Tax (CIT) revenue realization and contribution at KPP Pratama Manado during the 2023–2025 period. Utilizing a descriptive quantitative approach, secondary data were systematically retrieved from the Directorate General of Taxes' e-Research database. The findings demonstrate a deteriorating trajectory in compliance rates, declining from a moderate status in 2023 (65.59%) and 2024 (65.08%) to a critically low level in 2025 (48.60%). Although CIT revenue temporarily surged to IDR 317.82 billion in 2024 before contracting to IDR 273.78 billion in 2025, compliance behavior did not exhibit a consistent linear correlation with revenue outcomes. Notably, while the CIT contribution ratio rose continuously from 11.24% (2023) to 13.98% (2025), its overall structural role remained low. These empirical insights suggest that revenue fluctuations were likely influenced by tax base expansion or high-wealth corporate accounts rather than broad-based compliance behavior. Consequently, KPP Pratama Manado must transition toward data-driven supervision, operationalize Compliance Risk Management (CRM), and intensify targeted audits to enhance taxpayer compliance and stabilize future tax productivity.
Co-Authors Christian Datu Treesje Runtu