cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Taufik Supardi
Contact Email
advancesresearch@gmail.com
Phone
+6282194548786
Journal Mail Official
advancesresearch@gmail.com
Editorial Address
Jln. Perintis Kemerdekaan, Puri Asri VII/A7 Makassar, Sulawesi Selatan, Indonesia (90245)
Location
Kota makassar,
Sulawesi selatan
INDONESIA
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. 3 (2023): June - September" : 5 Documents clear
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.
Analyzing the Implications of Tax Accounting Rules on Capitalization and Expense Treatment Safitri, Lina
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.v1i3.216

Abstract

Purpose: This study aims to investigate the implications of tax accounting rules for businesses, stakeholders, and regulatory bodies regarding the treatment of capitalization and expenses. Research Design and Methodology: This research uses a qualitative approach based on a literature review by collecting, analyzing, and interpreting existing scholarly works to develop a comprehensive understanding of the topic. Findings and Discussion: The findings of this study indicate the significant complexities and challenges businesses face due to mismatches between financial accounting practices and tax reporting, which affect the assessment of economic performance and stakeholder perceptions. These mismatches create barriers to company valuation, shareholder wealth creation, and market efficiency. Implications: This study emphasizes the need for improved tax governance mechanisms, longitudinal analysis of regulatory changes, comparative studies across industries and jurisdictions, and cross-disciplinary research to deepen understanding of the socio-economic implications of tax regulation. This research contributes to creating a more effective, equitable tax system that supports economic growth and social welfare.
Tax Planning in Transition: Evaluating the Impact of Evolving Legislation on Financial Strategies Puspita, Tika
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.v1i3.238

Abstract

Purpose: This research investigates the dynamics of tax planning amidst legislative changes and transitions in the modern tax environment, focusing on the interaction between tax law changes, economic dynamics, and strategic tax planning. Research Design and Methodology: This research design adopts qualitative analysis to explore various dimensions of tax planning, including economic, political, ethical, and strategic perspectives. Findings and Discussion: The findings suggest that tax planning is multifaceted, with the importance of constantly monitoring legislative changes, cross-disciplinary collaboration, and proactive strategic management. Implications: The research emphasizes that effective tax planning requires an approach responsive to regulatory change and integration with broader financial objectives.
Analysis of Tax Impact on Corporate Debt Ratio: A Literature Study Nurwanah, Andi; Sari, Ratna; Ikhtiari, Kirana; Muslim, Muslim
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.v1i3.479

Abstract

Purpose: This study examines the impact of tax policies on corporate debt ratios, focusing on domestic and multinational corporations across various industries. It aims to explore how tax shields and reforms influence firms' capital structure decisions. Research Design and Methodology: The research adopts a systematic literature review approach, synthesizing existing studies on tax policy, corporate debt, and financing strategies. The study comprehensively analyzes tax-driven corporate behavior in different tax environments by integrating findings from empirical studies and theoretical frameworks. Findings and Discussion: The findings reveal that tax shields significantly influence corporate debt strategies, especially in high-tax and capital-intensive industries. However, multinational corporations face additional challenges due to varying international tax regulations, leading to more conservative debt policies. The study also highlights how major tax reforms, such as the U.S. Tax Cuts and Jobs Act (TCJA), have led companies to reconsider their reliance on debt due to diminished tax advantages. Implications: The research underscores the importance of balanced tax planning for corporate finance managers while advising policymakers to design tax policies that encourage investment and financial stability. It suggests that firms consider broader economic risks alongside tax incentives when making capital structure decisions.
Income Tax and Work Incentives: A Literature Review Muslim, Muslim
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.v1i3.480

Abstract

Purpose: This study explores the impact of income tax policies, particularly progressive taxation, on labor market behavior, career development, and human capital formation across different economic contexts. It aims to analyze the effects of tax policies on work incentives in developed and developing economies, focusing on high-income earners, informal labor markets, and non-monetary factors such as job satisfaction and work-life balance. Research Design and Methodology: The research adopts a qualitative systematic literature review (SLR) methodology, synthesizing previous studies on the relationship between income tax policies and work incentives. The study compares the effects of taxation across income groups and economic environments, drawing insights from theoretical models and empirical findings. Findings and Discussion: The findings reveal that progressive taxation can reduce labor participation, particularly among high-income earners, while middle- and low-income workers are less affected. In developing economies, sizeable informal labor markets undermine the effectiveness of tax policies. Additionally, non-monetary factors, such as job satisfaction, are crucial in shaping labor market responses to taxation. Implications: The study suggests that tax policies should be tailored to different economic contexts, incorporating tax incentives for education and skill development to promote long-term economic growth. Policymakers should consider non-monetary factors when designing tax policies to ensure better labor market participation and productivity.

Page 1 of 1 | Total Record : 5

 1 

Filter by Year

2023 2023


Reset
Filter By Issues
All Issue Vol. 3 No. 1 (2025): October - January Vol. 2 No. 3 (2024): June - September Vol. 2 No. 2 (2024): February - May Vol. 2 No. 1 (2024): October - January Vol. 1 No. 3 (2023): June - September Vol. 1 No. 2 (2023): February - May Vol. 1 No. 1 (2023): October - January