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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. 3 (2024): June - September" : 5 Documents clear
The Effect of Taxation Digitalization (Electronic System) on Increasing Individual Taxpayer Compliance Mandasari, Nurita
Advances in Taxation Research Vol. 2 No. 3 (2024): June - September
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/atr.v2i3.62

Abstract

Purpose: This study examines the impact of e-filing, e-billing, and e-SPT on individual taxpayer compliance at KPP Pratama Makassar Selatan. Specifically, it seeks to determine whether implementing these electronic tax systems enhances taxpayers' adherence to tax regulations and improves the efficiency of tax administration. Research Design and Methodology:  The study employs a quantitative approach using multiple linear regression analysis. The population consists of 232,165 registered individual taxpayers at KPP Pratama Makassar Selatan, with a sample of 100 respondents determined using Slovin's formula. A cross-sectional sampling technique is applied, and data is collected through questionnaire distribution. The hypothesis is tested using SPSS version 25 to assess the significance of e-filing, e-Billing, and e-SPT in influencing taxpayer compliance. Findings and Discussion: The results indicate that e-filing, e-billing, and e-SPT each positively and significantly affect individual taxpayer compliance. Taxpayers perceive these systems as efficient, accessible, and reliable, reinforcing their willingness to fulfill tax obligations. The findings support the Technology Acceptance Model (TAM), demonstrating that ease of use and perceived usefulness are key factors in adopting digital tax services. Implications: The study highlights the practical significance of digital tax systems in enhancing taxpayer compliance. Tax authorities should strengthen public awareness campaigns, improve user support services, and optimize digital tax infrastructure. Future research could explore behavioral factors influencing digital tax adoption and the role of government incentives in promoting compliance.
The Effect of Attitudes, Awareness, and Knowledge of Taxpayers with Control of Village Officers as a Moderating Variable on Taxpayer Compliance Nisma, Nisma; Kalsum, Ummu; Suun, Muhammad
Advances in Taxation Research Vol. 2 No. 3 (2024): June - September
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/atr.v2i3.162

Abstract

Purpose: This study examines the influence of taxpayer attitudes, awareness, and knowledge on land and building tax compliance, with urban village officer control as a moderating variable. Understanding these factors is crucial for enhancing tax compliance and optimizing local tax revenue collection. Research Design and Methodology: The research adopts a quantitative approach using Structural Equation Modeling (SEM) with Partial Least Squares (PLS) to analyze the relationships among variables. The study focuses on registered land and building taxpayers in Wajo District, Makassar, and examines the moderating role of urban village officer control. Data were gathered through structured questionnaires and analyzed using SmartPLS software to assess direct and moderating effects. Findings and Discussion: The results show that taxpayer attitudes, awareness, and knowledge positively and significantly affect tax compliance. Moreover, urban village officer control strengthens these relationships, increasing taxpayer adherence to regulations. These findings align with the Theory of Planned Behavior (TPB), which emphasizes the role of intention, attitude, and perceived control in shaping compliance behavior. Implications: The study contributes theoretically by extending tax compliance models to include regulatory control. Practically, it suggests that tax authorities should improve taxpayer education, service quality, and enforcement mechanisms. Strengthening urban village officer control as part of administrative enforcement can enhance compliance and optimize tax revenue collection.
Implementation of Tax Planning to Minimize Income Tax Article 21 Sabrina, Dewi; Pramukti, Andika; Rosmawati, Rosmawati
Advances in Taxation Research Vol. 2 No. 3 (2024): June - September
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/atr.v2i3.204

Abstract

Purpose: This study examines implementing tax planning strategies to minimize Income Tax Article 21 obligations at Dana Pensiun Perkebunan (DAPENBUN) while ensuring regulatory compliance and financial efficiency. Research Design and Methodology: This research uses a qualitative approach and relies on primary data collected through interviews and documentation. Data analysis involves organizing, interpreting, and evaluating tax policies and implementation at DAPENBUN PTPN XIV. Findings and Discussion: The study finds that DAPENBUN PTPN XIV applies the gross-up method for employee income tax Article 21, where tax allowances are included in taxable income and covered by the company. Only pension contributions and BPJS Ketenagakerjaan (employment insurance) employees pay are excluded from taxation. Meanwhile, retiree income tax follows the gross method, where pensioners bear the tax burden. Certain cash benefits, such as uniforms, medical expenses, and recreation allowances, have been converted into in-kind benefits to reduce taxable income. Implications: This study highlights the role of strategic tax planning in reducing corporate tax burdens while maintaining compliance. It provides insights for pension funds and businesses seeking to enhance tax governance and financial management.
Taxes and Infrastructure Development: A Review from Various Countries Cahyadi, Rahadian
Advances in Taxation Research Vol. 2 No. 3 (2024): June - September
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/atr.v2i3.349

Abstract

Purpose: This research examines the complex interactions between tax policy, infrastructure funding, and economic competitiveness, focusing on identifying the drivers and challenges in facilitating sustainable infrastructure development. Research Design and Methodology: The research systematically analyzed scholarly articles, books, and reports on taxation, infrastructure development, and public-private partnerships (PPPs). Keywords such as “tax policy,” “infrastructure funding,” “public-private partnerships,” “economic competitiveness,” and “sustainable development” were used to refine the search and ensure inclusiveness. Findings and Discussion: The results of this study demonstrate the critical role of taxation policy in mobilizing funds for infrastructure projects, the potential benefits and challenges of PPPs in addressing infrastructure deficits, and the implications of sustainable infrastructure development on long-term economic welfare. Implications: This research contributes to a deeper understanding of the complexities surrounding taxation, infrastructure development, and PPPs, ultimately informing more effective and sustainable approaches to infrastructure investment and governance.
The Role of Taxation in Addressing Inequality A Literature Analysis.docx Nurwanah, Andi
Advances in Taxation Research Vol. 2 No. 3 (2024): June - September
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/atr.v2i3.385

Abstract

Purpose: This study aims to explore the role of taxation in addressing economic inequality, focusing on progressive tax systems and their effectiveness in redistributing wealth and mitigating disparities. Research Design and Methodology: The research employs a qualitative literature analysis, synthesizing insights from seminal works, empirical studies, and cross-country comparisons. Key sources include Piketty's "Capital in the Twenty-First Century," Saez and Zucman's research on tax evasion, and various OECD and UNU-WIDER studies. Findings and Discussion: The analysis reveals that well-designed progressive tax systems are crucial for reducing economic inequality. Piketty's findings highlight the effectiveness of high marginal tax rates in decreasing wealth concentration. Saez and Zucman underscore the importance of robust tax enforcement to combat evasion. Cross-country comparisons show that countries with progressive tax structures and substantial social spending, such as the Scandinavian nations, achieve lower levels of inequality. However, challenges remain in developing economies, where tailored approaches to tax compliance and administration are necessary. Implications: The study underscores the need for policymakers to design and implement progressive tax policies effectively. This includes closing tax loopholes, enhancing compliance, and integrating tax policies with broader social measures. International cooperation is essential to address tax evasion and avoidance. The research provides valuable insights for designing equitable tax systems that can promote social equity and economic stability.

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