The Impact of Tax Compliance, Disclosure, and Collection on Corporate Tax Revenue in the Indonesia Stock Exchange

Abstract

This study aims to analyze the impact of tax compliance, tax disclosure, and tax collection on corporate tax revenue for companies listed on the Indonesia Stock Exchange (IDX). A quantitative approach was employed, with multiple linear regression analysis to examine the relationship between the independent variables (tax compliance, tax disclosure, and tax collection) and the dependent variable (corporate tax revenue). The results show that tax compliance, tax disclosure, and tax collection all have a positive and significant impact on corporate tax revenue. Increased tax compliance, transparent tax information disclosure, and effective tax collection systems contribute to higher tax revenue for the government. The classical assumption tests indicate that the regression model meets the assumptions of normality, multicollinearity, heteroscedasticity, autocorrelation, and linearity, suggesting that the regression model is valid. The results of both the F-test and t-test further confirm that the independent variables significantly influence corporate tax revenue. This study recommends that the government and tax authorities continue to strengthen tax compliance, enhance tax disclosure transparency, and improve tax collection systems to increase tax revenue, which is essential for supporting the country’s economic development.