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Advances in Taxation Research
Published by Yayasan Pendidikan Bukhari Dwi Muslim
ISSN : -     EISSN : 29857554     DOI : https://doi.org/10.60079/atr
Core Subject : Economy,
Economics, Econometrics & Finance
Founded in 2023, Advances in Taxation Research publishes original research that promises to advance our understanding of taxation over diverse topics and research methods. This Journal welcomes research of significance across a wide range of primary and applied research methods, including analytical, archival, experimental, survey and case study. The journal encourages articles of current interest to scholars with high practical relevance for organizations or the larger society. We encourage our researchers to look for new solutions to or new ways of thinking about practices and problems and invite well-founded critical perspectives. We provide a forum for communicating impactful research between professionals and academics in taxation research and practice with discusses and proposes solutions and impact the field. Advances in Taxation Research is your trusted resource for new tax law developments, including court decisions, Treasury/IRS rulings, legislation - and other issues that may impact you and your clients. The Journal takes a wide-angle approach to taxpayers and tax topics, covering individuals and corporations, estates and trusts, partnerships and other pass-throughs. It also covers issues arising in tax accounting, real estate transactions, compensation and employee benefits, retirement plans, and cross-border transactions.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
 1 
Search results for , issue "Vol. 1 No. 2 (2023): February - May" : 5 Documents clear
Perception of State Civil Apparatus towards Income Tax Article 21: Maximum Four Tax Theory Approach Adil, Muhammad
Advances in Taxation Research Vol. 1 No. 2 (2023): February - May
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.
How carbon tax affects the economy and environment: Point of view a corporate taxpayer As'ad, Ahmad Dzaki; Junaid, Asriani; Nurfadila, Nurfadila; Muslim, Muslim
Advances in Taxation Research Vol. 1 No. 2 (2023): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/atr.v1i2.101

Abstract

Purpose: This study examines the effects of carbon taxation on the economy and the environment from the perspective of corporate taxpayers. The research focuses on coal-fired power facilities in South Sulawesi province, particularly PT PLN Indonesian Power Barru. It explores how carbon taxation influences business operations, government revenue allocation, and environmental sustainability. Research Design and Methodology: A qualitative research approach was employed, utilizing interviews, observations, and document analysis to gather in-depth insights. The case study method was used to analyze the impact of carbon taxation on corporate financial strategies and decision-making processes related to emissions reduction and energy transitions. Findings and Discussion: The findings indicate that while carbon taxation generates revenue that can be allocated to critical sectors such as healthcare and education, it also increases business operational costs. The resulting rise in electricity tariffs poses financial challenges for industries dependent on fossil fuels. In response, businesses explore alternative strategies to reduce emissions, including adopting renewable energy sources and investing in cleaner technologies. Implications: The study highlights the need for a balanced policy approach that ensures economic stability while promoting environmental sustainability. Policymakers should consider implementing incentives to facilitate corporate adaptation to carbon taxes and encourage investment in green energy solutions. Future research should explore the long-term impact of carbon taxation on corporate financial resilience and sustainable economic development in Indonesia.
E-Commerce Tax Implementation: A Study on South Korean Product Online Shop Business Zahirah, Zahirah; Pramukti, Andika; Arsyad, Muhammad
Advances in Taxation Research Vol. 1 No. 2 (2023): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/atr.v1i2.103

Abstract

Purpose: This study examines the understanding of e-commerce taxation among Indonesian entrepreneurs selling South Korean products online. The growing demand for South Korean goods has driven entrepreneurs to use e-commerce platforms to efficiently reach out to physical interactions. Research Design and Methodology: This research adopted a qualitative descriptive approach. Primary data were collected through Google Forms and virtual interviews with a sample of online store owners. This method allowed a deeper understanding of the participants' perspectives on e-commerce tax issues. Findings and Discussion: The study found that while some online shop owners are familiar with e-commerce tax regulations, others remain unaware due to a lack of socialization from tax authorities. The absence of clear communication about tax obligations creates a knowledge gap, leading to inconsistent compliance among business owners. Implications: This research emphasizes the need for better tax education and socialization to improve compliance and support the growth of e-commerce in Indonesia. The findings suggest that tax authorities should focus on targeted outreach programs to ensure online store owners are well-informed about their tax obligations. This study contributes valuable insights for policymakers to enhance regulatory frameworks for e-commerce taxation.
Towards Optimal Taxes: Impact of Tax Extensification and Intensification on Individual Income Tax Receipts Pasolo, Muhammad Ridhwansyah; Ermawati, Yana; Sonjaya, Yaya; Sumartono, Sumartono
Advances in Taxation Research Vol. 1 No. 2 (2023): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/atr.v1i2.104

Abstract

Purpose: This study examines the impact of tax extensification and intensification on individual income tax receipts, determining whether expanding the taxpayer base and improving compliance significantly contribute to revenue growth. Research Design and Methodology: A quantitative approach using multiple linear regression analysis was applied to assess the relationship between tax extensification, tax intensification, and individual income tax receipts. Primary data were collected from 100 registered taxpayers at KPP Pratama Jayapura through a structured questionnaire-based survey. Statistical tests include validity, reliability, normality, heteroscedasticity, multicollinearity, and hypothesis testing, including the coefficient of determination, t-test, and F-test. Findings and Discussion: The results indicate that tax extensification and intensification significantly enhance tax revenue. Expanding the taxpayer base and improving compliance monitoring contribute to increased revenue collection, aligning with attribution theory and highlighting internal (awareness, responsibility) and external (regulatory frameworks, enforcement) compliance factors. Implications: This study highlights the need for more substantial tax administration, digital infrastructure, and taxpayer education. Governments should enhance compliance monitoring and enforcement to sustain revenue growth. Future research should explore additional compliance factors, such as penalties and digital tax services.
Factors Affecting Taxpayer Compliance: A study during the Covid-19 Pandemic Kartim, Kartim
Advances in Taxation Research Vol. 1 No. 2 (2023): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/atr.v1i2.110

Abstract

Purpose: This study aims to analyze the impact of various factors, including tax knowledge, tax policy, taxpayer attitudes, tax authority services, and the implementation of the self-assessment system, on taxpayer compliance among MSMEs in Jayapura City during the COVID-19 pandemic. Research Design and Methodology: A quantitative approach was employed, with primary data collected through questionnaires distributed to 92 MSME taxpayers in Jayapura City. Multiple linear regression analysis assessed the relationships between independent variables and taxpayer compliance. The study also conducted descriptive statistical tests, validity and reliability tests, normality, heteroscedasticity, and multicollinearity tests. Hypothesis testing was performed using the coefficient of determination, partial, and simultaneous tests. Findings and Discussion: The findings indicate that tax knowledge, tax policy, taxpayer attitudes, tax authority services, and the self-assessment system positively and significantly impact taxpayer compliance. The results suggest that MSME taxpayers in Jayapura City exhibit higher compliance when these factors are effectively implemented and well-communicated. The study highlights the importance of fostering taxpayer awareness, ensuring clear tax policies, providing efficient tax services, and strengthening the self-assessment system to enhance voluntary compliance. Implications: The study contributes to academic research and policy development by emphasizing education, administrative efficiency, and policy clarity in improving taxpayer compliance. The findings suggest that tax authorities should optimize digital platforms for tax education and outreach. Future research should explore additional factors, such as legal enforcement and technological advancements, in promoting long-term compliance.

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