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. 2 No. 1 (2024): October - January" : 5 Documents clear
Digital Taxes and the Global Economy: A Multinational Literature Perspective Purnamasari, Tika
Advances in Taxation Research Vol. 2 No. 1 (2024): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/atr.v2i1.220

Abstract

Purpose: This research aims to explore the multifaceted landscape of digital taxation in the global economy and explain its implications for businesses, consumers, and governments worldwide. Research Design and Methodology: This research analyzes the challenges and opportunities associated with digital taxes using a comprehensive literature review approach. It adopts a qualitative analysis framework to collate findings from scholarly articles, policy documents, and reports. Findings and Discussion: This research highlights key themes and relevant perspectives in the digital tax discourse, including its impact on competitiveness, consumer behavior, and enforcement mechanisms. The findings demonstrate the importance of a deeper understanding of the complexities of digital taxes and potential avenues for future research. Implications: By integrating digital taxes into broader discussions on tax policy and economic governance, policymakers can foster a more inclusive, equitable, and sustainable tax environment in the digital age. The research also emphasizes the importance of cross-disciplinary collaboration and stakeholder engagement in effectively addressing digital tax challenges and opportunities.
Tax Reform and Economic Growth: A Meta-Analysis Jayanti, Al Frida
Advances in Taxation Research Vol. 2 No. 1 (2024): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/atr.v2i1.227

Abstract

Purpose: This study aims to comprehensively examine the relationship between tax reform and economic growth through synthesizing existing empirical research. Research Design and Methodology: The research design involved a systematic review and meta-analysis of studies examining the impact of tax policy on economic performance. Findings and Discussion: Findings from the literature synthesis point to the multifaceted nature of this relationship, revealing a positive association between tax cuts and economic growth and dynamics influenced by institutional quality, policy design, and country-specific characteristics. Implications: Policymakers, researchers, and stakeholders can use these insights to develop informed strategies for harnessing tax reform's potential to promote sustainable and inclusive economic growth.
Analyzing the Impact of IRS Actions on Tax Compliance from Individuals to Corporate Entities Kurnia, Mega
Advances in Taxation Research Vol. 2 No. 1 (2024): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/atr.v2i1.236

Abstract

Purpose: This study aims to investigate the multifaceted dynamics of tax compliance behavior in individuals and corporate entities and explain the impact of IRS actions on compliance outcomes. Research Design and Methodology: The study's methodology involved a comprehensive analysis of existing literature and empirical evidence, synthesizing findings from multiple disciplinary perspectives. Findings and Discussion: The study found that enforcement measures, such as audits and sanctions, significantly influence deterring non-compliance and encouraging voluntary compliance with tax laws. This research also highlights the role of psychological motivation, organizational norms, and community perceptions in compliance decision-making. Implications: The study emphasizes the importance of a balanced and nuanced approach to enforcement strategies and the need for further studies to explore the complex interactions between taxpayer education, enforcement actions, and compliance behavior.
Exploring Tax Accounting Rules and Their Influence on Financial Reporting Muslim, Muslim
Advances in Taxation Research Vol. 2 No. 1 (2024): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/atr.v2i1.245

Abstract

Purpose: This study explores the complex relationship between tax accounting rules and financial reporting outcomes, focusing on the determinants of effective tax rates (ETRs) and the implications of tax planning strategies on financial reporting integrity. Research Design and Methodology: This research uses a systematic literature review approach to analyze findings from theoretical perspectives and empirical studies in accounting, economics, law, and management. Findings and Discussion: The research identifies critical determinants of ETRs, including industry characteristics, firm size, profitability, tax planning strategies, and corporate governance mechanisms. In addition, the study examines the implications of tax planning strategies on the integrity of financial reporting, considering the perspectives of agency theory, signaling theory, and regulation. Implications: The findings emphasize the importance of considering industry-specific dynamics, governance mechanisms, and regulatory interventions in evaluating corporate tax compliance behavior and financial reporting practices. This research provides evidence-based insights for policymakers, regulators, practitioners, and academics to design effective regulatory frameworks and compliance strategies, supporting transparency and accountability in financial reporting practices.
The Role of Tax Systems in Reducing Income Inequality: A Literature Review Tjan, Julianty Sidik
Advances in Taxation Research Vol. 2 No. 1 (2024): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/atr.v2i1.290

Abstract

Purpose: This study aims to examine the effectiveness of the progressive taxation system in reducing income inequality and its role in addressing the issue. Research Design and Methodology: Using a qualitative research approach, this study conducted a comprehensive review of the existing literature, including theoretical frameworks and empirical studies, to synthesize critical insights on the impact of progressive taxation on income distribution. Findings and Discussion: The findings suggest that progressive taxation, characterized by higher tax rates for individuals with higher incomes, can significantly reduce income inequality. Empirical evidence from various studies supports the idea that countries with more progressive tax systems tend to have lower levels of income inequality. However, the effectiveness of progressive taxation depends on factors such as the overall design of the tax system, enforcement mechanisms, and broader economic conditions. Implications: The results of this study emphasize the importance of prioritizing fair tax policies and strengthening enforcement measures to promote social justice and inclusive economic growth. Future research should explore innovative tax policy solutions to face new challenges such as digitalization, globalization, and environmental sustainability.

Page 1 of 1 | Total Record : 5

 1 

Filter by Year

2024 2024


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