Article Per Year (5 Year)
p-Index From 2021 - 2026
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This Author published in this journals
All Journal Advances in Taxation Research
Muhammad Adil
Universitas Muhammadiyah Makassar, Indonesia
Economics, Econometrics & Finance

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Perception of State Civil Apparatus towards Income Tax Article 21: Maximum Four Tax Theory Approach Muhammad Adil
Advances in Taxation Research Vol. 1 No. 2 (2023)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/atr.v1i2.91

Abstract

Purpose: Taxpayer compliance is crucial for an effective tax system. However, unclear tax collection procedures can create multiple interpretations, reducing compliance. This study examines the perceptions of State Civil Apparatus (ASN) regarding the collection of Income Tax Article 21 (PPh 21) and its alignment with Adam Smith’s Four Maxim Taxation principles: equity, certainty, convenience, and efficiency. Research Design and Methodology: This qualitative descriptive study employs interviews as the primary data collection method. ASN taxpayers at the Mamajang Sub-district Office, Makassar City, were interviewed to assess their perceptions of PPH 21 collection procedures. Findings and Discussion: ASN perceives the progressive tax system as fair, withholding tax as convenient, and the legal framework as clear, ensuring certainty. Tax collection costs are minimal, supporting efficiency. Implications: Enhanced taxpayer education and socialization can improve compliance. Future studies should explore other taxpayer groups, such as BUMN, TNI, and POLRI employees, using quantitative methods for broader insights.
Property Taxes and Their Implications on the Real Estate Market: A Literature Review Muhammad Adil; Syafaruddin Syafaruddin
Advances in Taxation Research Vol. 2 No. 2 (2024)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/atr.v2i2.281

Abstract

Purpose: This research aims to provide a comprehensive overview of property taxes and their implications for the real estate market, covering economic, social, political, and environmental dimensions. Research Design and Methodology: The research methodology involved a systematic literature review that relied on insights from multiple disciplinary perspectives, including economics, public policy, urban planning and environmental studies. Findings and Discussion: The findings underscore the pivotal role of property taxes in shaping property values, investment decisions, and broader urban development patterns. Implications: Policymakers, practitioners, and researchers can utilize insights from this study to develop holistic strategies for property tax reform that promote fairness, transparency, and accountability in governance.
Co-Authors Muhammad Nasrun Syafaruddin Syafaruddin