Financial Health Profile and Formal Compliance of Corporate Taxpayers at Jakarta Tanah Abang Tiga Tax Office
Universitas Terbuka
Universitas Terbuka
DOI:
https://doi.org/10.56943/esensi.v29i2.548Under the self-assessment system, corporate taxpayer compliance is commonly judged by tax return submission, although financial condition may affect the ability to meet tax obligations. Evidence on their relationship is mixed and relies largely on perception surveys. This study aims to describe the financial condition, tax return reporting status, and direction of tax payments of corporate taxpayers, and to classify them into levels with recommended treatments. It uses a descriptive quantitative approach with secondary data from the financial statements attached to the tax returns for tax years 2022 and 2023 of 15 active corporate taxpayers, randomly selected at the Jakarta Tanah Abang Tiga Primary Tax Service Office. Financial condition was assessed using Net Profit Margin, Cash Ratio, and Debt to Equity Ratio. The results show that healthy taxpayers declined on all three ratios, from nine to eight for Net Profit Margin, from nine to seven for Cash Ratio, and from thirteen to twelve for Debt to Equity Ratio. Only four taxpayers (26.7 percent) were healthy on all ratios in 2023. All taxpayers reported their tax returns, whereas tax payments grew for seven taxpayers and declined for eight. The classification produced four taxpayer levels. Because reporting did not vary, these findings cannot be used to infer a relationship between financial condition and compliance. Financial ratios may serve as supplementary input for risk-based supervision, within the limits of a small sample and general ratio benchmarks.
Keywords: Compliance Risk Management Corporate Taxpayers Financial Health Financial Ratios Tax Compliance
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