Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Advances in Taxation Research
Yogaswara, Wira
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Assessing the Effects of New Legislation on Tax Planning Strategies Yogaswara, Wira
Advances in Taxation Research Vol. 1 No. 3 (2023): June - September
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/atr.v1i3.211

Abstract

Purpose: This study examines the impact of new tax legislation on tax planning strategies, considering various socio-economic, psychological, and institutional factors. Research Design and Methodology: This study leverages a synthesis of existing literature and theoretical frameworks to analyze the complex dynamics that shape taxpayer behavior and regulatory response. Findings and Discussion: The findings suggest that changes in tax laws drive strategic adjustments in taxpayer behavior, reflecting efforts to optimize financial outcomes within a regulatory framework. They emphasize the importance for policymakers to consider taxpayer responses when designing tax reforms to minimize unintended consequences and gaps in tax planning practices. Moreover, differences across demographic, socio-economic, and organizational parameters highlight the need for equitable tax policy design.   Implications: The implications of this study include practical interventions and policy decisions. It emphasizes the importance of increasing taxpayer education, simplifying tax laws, and improving access to support services to encourage voluntary compliance and reduce tax evasion.
Co-Authors