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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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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.
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.
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.
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.
Tax Policies and Economic Growth: A Comparative Review Mellisyah, Mellisyah
Advances in Taxation Research Vol. 3 No. 1 (2025): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/atr.v3i1.412

Abstract

Purpose: This study examines the impact of various tax policies on economic growth through a comparative analysis of different taxation models, including progressive, regressive, and corporate tax structures. It aims to identify best practices in tax policy design that balance revenue generation, investment stimulation, and economic equity while addressing emerging challenges such as digital taxation and environmental tax policies. Research Design and Methodology: The study employs a systematic literature review (SLR) methodology, synthesizing existing empirical and theoretical research from peer-reviewed journals, policy reports, and economic analyses. The review focuses on comparative assessments of taxation policies across developed and developing economies, evaluating their role in fostering fiscal stability and economic expansion. Findings and Discussion: The findings indicate that progressive tax structures contribute to income redistribution but may discourage investment if tax rates are excessively high. In contrast, regressive tax policies ensure stable revenue flows but disproportionately impact low-income groups. Corporate taxation influences foreign direct investment (FDI) and business competitiveness, requiring a balanced approach between fostering economic activity and ensuring adequate government revenue. The study also highlights gaps in digital taxation and environmental tax implementation, emphasizing the need for global cooperation and regulatory alignment to enhance tax efficiency. Implications: The study provides strategic recommendations for policymakers to develop adaptive, data-driven tax policies that promote sustainable economic growth. It underscores the importance of fiscal transparency, digital tax administration, and well-structured tax incentives to enhance compliance and prevent tax evasion. Future research should focus on empirical analyses of taxation's long-term effects on economic development and the role of digital transformation in tax governance.
Digital Taxes on Global Tech Companies and Interstate Tensions in the Digital Economy Nurwanah, Andi
Advances in Taxation Research Vol. 3 No. 1 (2025): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/atr.v3i1.422

Abstract

Purpose: This study examines the impact of Digital Services Taxes (DSTs) on multinational tech companies and explores the geopolitical tensions arising from fragmented digital tax policies. It aims to assess how DSTs influence corporate strategies and contribute to regulatory and economic challenges in the global digital economy. Research Design and Methodology: A qualitative systematic literature review (SLR) was employed to analyze secondary data from peer-reviewed articles, policy documents, and international frameworks. The study integrates corporate strategy, international relations, and tax governance perspectives to understand DSTs' complexities comprehensively. Findings and Discussion: The findings reveal that DSTs significantly affect investment allocation, operational efficiency, and pricing strategies of multinational tech firms. Increased compliance costs and risks of double taxation challenge profitability and global competitiveness. Geopolitical tensions between countries implementing DSTs and those opposing them highlight the need for collaborative international tax reforms. The OECD’s Two-Pillar Plan emerges as a critical framework to address regulatory fragmentation and foster fiscal equity. The discussion underscores the role of stakeholder theory in bridging conflicting interests among governments, corporations, and societies to create sustainable solutions for digital taxation. Implications: This study highlights the importance of multilateral approaches to digital taxation and collaboration between policymakers and tech companies. Practical implications include developing transparent and inclusive tax frameworks that support innovation and global economic stability. For managers, adopting proactive compliance strategies and engaging in policy reforms are essential to navigate the challenges DSTs pose.

Page 3 of 4 | Total Record : 35

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