<![CDATA[Timely submission of annual income tax returns is a central aspect of formal tax compliance, while business record preparation and access to taxpayer support may influence administrative readiness. To examine the associations of bookkeeping record completeness and tax service accessibility with timely filing among individual business taxpayers in West Pontianak, Indonesia. : A cross-sectional study comprising 200 individual business taxpayers in West Pontianak District was conducted for the 2025 tax year. Ten-item scores assessed bookkeeping completeness and tax service accessibility (range 10–50), and timely filing was defined as submission by 31 March 2026. Binary logistic regression estimated mutually adjusted odds ratios (ORs). 118 respondents (59.0%) were classified as timely filers. Mean scores were 34.10 (SD 6.98) for bookkeeping and 35.12 (SD 6.88) for service access. Bookkeeping was positively associated with timely filing (adjusted OR 1.154, 95% CI 1.092–1.220; p < .001), whereas service access was not statistically significant after mutual adjustment (adjusted OR 1.041, p = 0.102). The in-sample AUC was 0.756. More complete bookkeeping records were independently associated with timely annual return filing; tax service accessibility may operate through more complex or indirect pathways that a composite linear specification does not fully capture.]]>
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