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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. 2 No. 2 (2024): February - May" : 5 Documents clear
E-commerce Taxation: Challenges and Opportunities Muslim, Muslim
Advances in Taxation Research Vol. 2 No. 2 (2024): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/atr.v2i2.280

Abstract

Purpose: This research examines the challenges and opportunities of e-commerce taxation in the digital economy, focusing on the need for innovative tax policies and technological advances. Research Design and Methodology: The research design involves a comprehensive literature review to analyze critical issues such as tax jurisdiction, valuation of digital goods, regulatory arbitrage, and applying digital services taxes (DSTs). The methodology synthesizes findings from academic articles, reports, and policy documents to provide a deep understanding of the complexities that surround e-commerce taxation. Findings and Discussion: The findings of this study demonstrate the importance of international cooperation, technological innovation, and well-designed tax measures in dealing with the challenges posed by the digital economy. Discussions focused on the significance of tax policy harmonization, leveraging digital solutions such as e-invoicing and real-time reporting, and applying DST to capture tax revenues from digital businesses. Implications: The implications of this research emphasize the need for an adaptive and collaborative approach to e-commerce taxation, highlighting the roles of policymakers, tax authorities, and researchers in developing a practical tax framework that supports sustainable economic growth in the digital age.
Property Taxes and Their Implications on the Real Estate Market: A Literature Review Adil, Muhammad; Syafaruddin, Syafaruddin
Advances in Taxation Research Vol. 2 No. 2 (2024): February - May
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.
Tax Fairness and Public Perception: A Comparative Literature Review Naslia, Fifi Angriani Putri; Yulianti, Yulianti
Advances in Taxation Research Vol. 2 No. 2 (2024): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/atr.v2i2.294

Abstract

Purpose: This study explores the complex dynamics that shape tax justice perceptions and compliance behavior, considering individual, institutional, and contextual factors. Research Design and Methodology: Using comparative literature review methodology, this research synthesizes findings from studies across multiple disciplines, including economics, psychology, and political science. Findings and Discussion: The findings show that socio-economic status, political ideology, cultural values, and institutional trust significantly influence individuals' attitudes towards taxation and compliance with tax laws. The research also highlights the importance of transparency, accountability, and responsiveness in tax administration in building trust and encouraging compliance. Implications: By leveraging technological advances, enhancing international cooperation, and implementing progressive tax reforms, stakeholders can work towards creating a fairer and more equitable tax system that supports social cohesion and economic prosperity.
The Influence of Carbon Tax on Green Economy: A Literature Analysis Ikhtiari, Kirana; Nurfadila, Nurfadila; Ibrahim, Fifi Nurafifah
Advances in Taxation Research Vol. 2 No. 2 (2024): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/atr.v2i2.295

Abstract

Purpose: This research examines the role of carbon taxes in advancing the green economy agenda, focusing on effectiveness, distributional implications, and policy implications. Research Design and Methodology: This study employs a qualitative literature review methodology by synthesizing existing scientific literature to explore diverse perspectives, theoretical frameworks, and empirical findings. The research formulated specific research questions to guide the literature review process, focusing on key themes such as the theoretical basis of carbon taxes, empirical evidence on their effectiveness, implementation challenges and barriers, and policy implications. Findings and Discussion: This study finds that carbon taxes effectively reduce carbon emissions and promote sustainable development, supported by empirical evidence and economic theory. However, the study also highlights the distributional implications and social justice considerations, emphasizing the need for targeted policy interventions to address social justice issues. Implications: This study's results emphasize the importance of integrating carbon pricing with complementary policies and institutional frameworks to enhance its effectiveness in achieving green economy goals.
Analysis of the Effectiveness of Tax Incentives on Energy Sector Investments Sonjaya, Yaya; Noch, Muh Yamin
Advances in Taxation Research Vol. 2 No. 2 (2024): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/atr.v2i2.308

Abstract

Purpose: This study examines the impact of tax incentives on investment in the energy sector, focusing on empirical evidence, theoretical framework, and policy implications. Research Design and Methodology: This research adopts a multi-perspective approach, utilizing empirical studies, theoretical insights, and practical considerations to analyze it comprehensively. Methodologically, the study synthesizes existing literature and integrates insights from economics, environmental science, and policy studies. Findings and Discussion: The findings suggest that well-designed tax incentive programs positively influence investment flows in the energy sector, especially in renewable energy projects. Policy stability and coherence are critical determinants of tax incentives' effectiveness, emphasizing the need for an integrated policy approach. Implications: The implications of these findings highlight the importance of collaborative action between policymakers, industry stakeholders, and researchers in driving effective energy transition strategies. Policymakers are encouraged to prioritize designing and implementing targeted incentive programs, while industry stakeholders are encouraged to engage in the policy formulation process actively. Researchers must continue studying the effectiveness of tax incentives and identify strategies to increase their impact on energy sector investment.

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