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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 35 Documents
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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.
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.
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.
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.
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.

Page 2 of 4 | Total Record : 35

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