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All Journal JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Golden Ratio of Taxation Studies
Muhammad Yamin Noch
Universitas Yapis Papua
Economics, Econometrics & Finance

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KETAATAN WAJIB PAJAK KENDARAAN BERMOTOR DI MASA PANDEMI COVID-19 Sumartono Sumartono; Muhammad Yamin Noch; Mursalam Salim; Nur Faradila Putri
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 8, No 2 (2022): Vol 8, No. 2 (2022)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v8i2.5480

Abstract

Riset ini bertujuan guna mendapatkan fakta empiris akibat Kesadaran Wajib Pajak (SWP), Kualitas Pelayanan Fiskus (KPF), Sanksi Pajak (SP), Sosialisasi Pajak (SosP), serta Penghapusan Denda Pajak (PDP) Terhadap Ketaatan Wajib Pajak (TWP) Kendaraan bermotordi kota Jayapura. Seluruh wajib pajak kendaraan bermotordi Kota Jayapura diikutsertakan dalam studi ini, serta diseleksi 103 responden dengan memakai rumus Slovin. Regresi linier berganda digunakan dalam riset ini guna menganalisis data. Riset ini menemukan bahwa TWP kendaraan bermotor di pengaruhi secara positif oleh SWP, KPF, serta SP, sebaliknya TWP kendaraan bermotor dipengaruhi negatif oleh SP, dan variabel PDP tidak mempengaruhi terhadap TWP kendaraan bermotor di kota jayapura. Riset ini berpotensi guna memperoleh fakta empiris mengenai aspek-aspek yang diduga berpengaruh signifikan terhadap Ketaatan wajib pajak kendaraan bermotordalam krisis dampak pandemi Covid- 19. Tidak hanya itu bisa memberikan informasi kepada pemerintah daerah lewat Kantor Samsat Kota Jayapura yang bisa dijadikan sebagai sumber informasi terkait guna mengevaluasi bagaimana lebih meningkatkan Ketaatan wajib pajak kendaraan bermotor dimasa krisis efek pandemi Covid- 19. 
KETAATAN WAJIB PAJAK KENDARAAN BERMOTOR DI MASA PANDEMI COVID-19 Sumartono Sumartono; Muhammad Yamin Noch; Mursalam Salim; Nur Faradila Putri
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 8, No 2 (2022): Vol 8, No. 2 (2022)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v8i2.5480

Abstract

Riset ini bertujuan guna mendapatkan fakta empiris akibat Kesadaran Wajib Pajak (SWP), Kualitas Pelayanan Fiskus (KPF), Sanksi Pajak (SP), Sosialisasi Pajak (SosP), serta Penghapusan Denda Pajak (PDP) Terhadap Ketaatan Wajib Pajak (TWP) Kendaraan bermotordi kota Jayapura. Seluruh wajib pajak kendaraan bermotordi Kota Jayapura diikutsertakan dalam studi ini, serta diseleksi 103 responden dengan memakai rumus Slovin. Regresi linier berganda digunakan dalam riset ini guna menganalisis data. Riset ini menemukan bahwa TWP kendaraan bermotor di pengaruhi secara positif oleh SWP, KPF, serta SP, sebaliknya TWP kendaraan bermotor dipengaruhi negatif oleh SP, dan variabel PDP tidak mempengaruhi terhadap TWP kendaraan bermotor di kota jayapura. Riset ini berpotensi guna memperoleh fakta empiris mengenai aspek-aspek yang diduga berpengaruh signifikan terhadap Ketaatan wajib pajak kendaraan bermotordalam krisis dampak pandemi Covid- 19. Tidak hanya itu bisa memberikan informasi kepada pemerintah daerah lewat Kantor Samsat Kota Jayapura yang bisa dijadikan sebagai sumber informasi terkait guna mengevaluasi bagaimana lebih meningkatkan Ketaatan wajib pajak kendaraan bermotor dimasa krisis efek pandemi Covid- 19. 
Implementation of Digital Taxes: Implications for Financial Management in Multinational Companies Mohammad Ridwan Rumasukun; Muhammad Yamin Noch
Golden Ratio of Taxation Studies Vol. 4 No. 2 (2024): June - November
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v4i2.617

Abstract

This qualitative research explores the implications of digital taxation on the financial management practices of multinational companies (MNCs). Employing a systematic review methodology, the study aims to elucidate the impact of digital taxation regimes on MNCs' transfer pricing strategies, profit repatriation decisions, and compliance costs. By analyzing a diverse range of literature from academic databases and reputable sources, the research identifies key themes and insights relevant to the evolving landscape of digital taxation. Findings reveal that digital taxation has prompted MNCs to adapt their transfer pricing methodologies to reflect the value generated by digital activities, ensuring compliance with tax regulations and minimizing tax risks. Moreover, digital taxation influences MNCs' profit repatriation strategies, as they seek to optimize after-tax returns while navigating the complexities of global tax regimes. The study highlights the challenges posed by compliance costs and regulatory uncertainty in the digital taxation landscape, underscoring the need for adaptive strategies and technological solutions to enhance MNCs' financial resilience. Theoretical implications suggest the importance of further research to deepen our understanding of the mechanisms through which digital taxation affects MNCs' financial management practices. Longitudinal studies and comparative analyses across jurisdictions are recommended to inform policy development and managerial decision-making in the dynamic realm of digital taxation. This research contributes to the academic discourse on digital taxation and provides practical insights for MNCs seeking to navigate the complexities of the digital economy.
Cross-Country Study on Taxes and Public Policy in the Health Sector Muhammad Yamin Noch; Mohammad Ridwan Rumasukun
Golden Ratio of Taxation Studies Vol. 4 No. 2 (2024): June - November
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v4i2.619

Abstract

This study aims to comprehensively analyze the impact of taxation policies on health outcomes through a systematic review and thematic analysis of existing literature. Utilizing qualitative research methods, data were collected from academic databases, scholarly journals, and government reports using predefined search terms related to taxation policies and health outcomes. Thematic analysis was employed to identify key themes and patterns across selected studies, focusing on the effectiveness of taxation policies, the role of public policy interventions, and equity considerations. The findings suggest that taxation policies, particularly sin taxes targeting harmful products, play a significant role in shaping health behaviors and improving public health outcomes. However, the effectiveness of these policies may vary depending on contextual factors and the level of compliance. Public policy interventions, including regulatory frameworks and funding mechanisms, are crucial for maximizing the health impact of taxation policies and ensuring equitable access to healthcare services. Equity considerations are paramount in taxation policy design to mitigate socio-economic disparities in healthcare access. This research underscores the importance of cross-country comparative analyses, longitudinal studies, and interdisciplinary approaches to advance knowledge in this field and inform evidence-based policy decisions.
Taxes and Sustainability: Integrating Financial and Ecological Aspects into Strategic Management Muhammad Yamin Noch; Mohammad Ridwan Rumasukun
Golden Ratio of Taxation Studies Vol. 4 No. 1 (2024): December - May
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v4i1.624

Abstract

This qualitative research explores the intricate relationship between income tax policies and work motivation from multiple perspectives, including economic, psychological, sociological, and organizational behavior. The study aims to understand how income tax policies influence employees' attitudes, behaviors, and perceptions within organizational settings. The research methodology involves a systematic literature review and thematic analysis of existing scholarly literature. Data collection entails comprehensive searches of electronic databases and manual searches of bibliographies to identify relevant sources. The data analysis process involves iterative cycles of reading, coding, and thematic synthesis to identify patterns, themes, and theoretical insights embedded within the literature. The results reveal that income tax policies have multifaceted impacts on work motivation, shaping employees' attitudes, behaviors, and organizational dynamics. From an economic perspective, taxation policies influence labor supply, turnover rates, and compensation expectations. From a psychological standpoint, taxation policies impact employees' perceptions of fairness, autonomy, and control. Sociologically, taxation policies reflect broader societal values and power dynamics, shaping organizational culture and employee experiences. The findings underscore the importance of aligning taxation policies with organizational values and objectives to promote a culture of fairness, equity, and inclusivity within the organization. Transparent communication about taxation policies and their implications for compensation and benefits is essential for fostering a positive work environment conducive to motivation and performance.
Tax Study and Financial Performance in the Tourism Industry Post-Pandemic Mohammad Ridwan Rumasukun; Muhammad Yamin Noch
Golden Ratio of Taxation Studies Vol. 4 No. 1 (2024): December - May
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v4i1.625

Abstract

This study conducts a comprehensive literature review to investigate the intersection of taxation policies and financial performance in the tourism industry, particularly in the post-pandemic context. The research aims to examine the impact of the COVID-19 pandemic on tourism financial performance, assess the role of taxation policies in supporting tourism recovery, and identify implications for theory and practice. A systematic review methodology is employed, involving the identification, evaluation, and synthesis of relevant literature from academic databases and scholarly sources. The analysis reveals significant adverse impacts of the pandemic on tourism revenues, profitability, and employment, exacerbating existing vulnerabilities within the sector. Taxation policies emerge as critical instruments for mitigating economic downturns, fostering resilience, and promoting sustainable development in tourism-dependent communities. Key findings underscore the need for flexible and adaptive taxation policies that align with evolving industry dynamics and prioritize social equity, environmental sustainability, and destination competitiveness. Implications for policymakers, industry stakeholders, and destination managers are discussed, emphasizing the importance of collaborative governance, innovation, and stakeholder engagement in shaping a more resilient and inclusive tourism future. The study contributes to theoretical understanding and practical decision-making in the field, offering insights into the multifaceted relationship between taxation policies, financial performance, and destination development in the post-pandemic era.
Comparative Analysis of Tax System Effectiveness in Developed and Developing Countries Mohammad Ridwan Rumasukun; Muhammad Yamin Noch
Golden Ratio of Taxation Studies Vol. 3 No. 2 (2023): June - November
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v3i2.626

Abstract

This research delves into the comparative analysis of tax system effectiveness in developed and developing countries, aiming to provide valuable insights into the dynamics, challenges, and opportunities inherent in tax policy and administration across different contexts. Employing a qualitative approach, the study conducts a systematic review and analysis of relevant literature on tax system effectiveness, drawing from academic databases, journals, books, and government reports. The research identifies key dimensions of tax system effectiveness, including revenue adequacy, administrative efficiency, equity, simplicity, and transparency, and examines how these dimensions manifest differently in developed and developing countries. The analysis highlights disparities between developed and developing countries in achieving optimal performance across these dimensions, attributed to factors such as institutional frameworks, technological advancement, and economic structures. Additionally, the research investigates determinants of tax compliance behavior, emphasizing the role of tax morale, enforcement strategies, and social norms in influencing taxpayer compliance across different contexts. The study underscores the importance of context-specific approaches to addressing compliance challenges and achieving desired policy objectives. Furthermore, the research explores the comparative effectiveness of tax instruments, focusing on progressive income taxation and consumption taxes, and examines reform trajectories and policy implications based on tax reform experiences in select developing countries. Overall, the study contributes to a deeper understanding of tax system effectiveness and informs evidence-based policymaking and practice in both developed and developing countries.
Taxes and New Product Development: An Operational Management Perspective Muhammad Yamin Noch; Mohammad Ridwan Rumasukun
Golden Ratio of Taxation Studies Vol. 3 No. 2 (2023): June - November
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v3i2.627

Abstract

This study explores the intricate relationship between taxation policies and new product development (NPD) from an operational management perspective. The primary objective is to comprehensively analyze and interpret existing scholarly works to develop a nuanced understanding of how taxes influence firms' innovation behavior and performance throughout the NPD lifecycle. A qualitative research methodology is employed, involving defining the research scope, identifying relevant literature, data collection, analysis, and interpretation. Through a systematic literature review, key insights are synthesized, revealing the significant impact of tax incentives on firms' innovation activities. The findings highlight the role of tax incentives in stimulating R&D investments, fostering innovation, and enhancing firms' competitiveness in the marketplace. The study also identifies challenges such as regulatory uncertainties and global tax competition, which firms must navigate to effectively leverage tax incentives and drive sustainable growth. Overall, the research contributes to advancing theoretical understanding and managerial practice by shedding light on the complex relationship between taxes and NPD, offering valuable insights for policymakers, practitioners, and researchers alike.
Co-Authors Mohammad Ridwan Rumasukun Mursalam Salim Nur Faradila Putri Sumartono, Sumartono