Do Corporate Annual Tax Returns Play a Role in Enhancing Tax Revenue?

The gap between corporate annual tax return submissions and income tax receipts has led the author to explore this issue further. This study aims to assess corporate taxpayers' understanding of tax return filing and income tax receipts, evaluate the impact of return submissions on tax revenue, and offer improvement strategies. Using quantitative research with 97 corporate taxpayers selected via simple random sampling, data was gathered from relevant agencies and questionnaires. The key findings reveal: a) Many corporate taxpayers lack a clear understanding of proper tax return submission procedures. b) While taxpayers recognize the importance of income tax revenue, further efforts are needed to enhance its collection. c) The submission of annual tax returns has not significantly affected income tax revenue. d) Despite positive initiatives like taxpayer education, they have not yet yielded substantial improvements in tax return submissions. To address these issues, the author recommends: a) holding tax seminars to educate taxpayers, b) providing continuous education and regular audits, c) encouraging active engagement between tax officials and taxpayers, and d) simplifying tax processes and promoting digitalization for easier compliance.