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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 40 Documents
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Comparative Analysis of Public Perceptions of Tax Justice and Public Responses to Changes in the Tax System Saputra, Tri Eka; Prabowo, Rahmat Eko
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.v3i1.424

Abstract

Purpose: This study examines public perceptions of tax justice and responses to systemic tax reforms, particularly in the context of digitalization and reform-driven economies like Indonesia. It investigates how distributive and procedural fairness, financial literacy, and socio-economic dynamics shape trust, compliance, and acceptance of tax policies. Research Design and Methodology: The study employs a qualitative approach, using a Systematic Literature Review (SLR) to synthesize insights from recent theoretical and empirical studies. Integrating key findings from interdisciplinary research explores the relationship between tax justice perceptions, digitalization, financial literacy, and public trust in tax reforms. Findings and Discussion: The study reveals that perceptions of tax fairness significantly influence public trust and compliance. Distributive justice ensures equitable tax burdens aligned with economic capacity, while procedural justice emphasizes transparency and inclusive in policy implementation. Financial literacy moderates the relationship between perceived fairness and voluntary compliance, enhancing public understanding of taxation benefits. Digitalization offers efficiency but presents challenges of inclusivity, particularly for marginalized groups. The findings highlight the importance of tailoring reforms to socio-economic and cultural contexts to foster trust and acceptance. Implications: The study underscores the need for transparent, equitable, and inclusive tax policies. Policymakers should prioritize public education on financial literacy, ensure equitable digital tax systems, and promote participatory governance in tax reform processes. These measures will enhance compliance, strengthen public trust, and promote sustainable economic development. Future research should empirically validate these relationships and explore cross-country comparisons to deepen understanding of taxation dynamics.
Tax Policy on the Growth and Competitiveness of SMEs in the National Economy Sector Anastasia, Maria
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.v3i1.455

Abstract

Purpose: This study examines the impact of tax policies on the growth and competitiveness of SMEs within the national economy. It aims to identify how well-structured tax frameworks, including incentives and simplified systems, can support SME performance and adaptation in an increasingly digital and globalized environment. Research Design and Methodology: Using a qualitative approach, this study employs a Systematic Literature Review (SLR) methodology to synthesize and critically analyze existing research on SME tax policy. Agency theory is the lens through which to explore the alignment between tax policy design and SME compliance and growth dynamics. Findings and Discussion: The findings reveal that well-designed tax policies significantly contribute to SME growth by fostering investment capacity, promoting innovation, and reducing administrative burdens. Simplified tax systems and digital tax platforms enhance operational efficiency and competitiveness, enabling SMEs to navigate domestic and international markets more effectively. However, challenges such as information asymmetry, limited resource access, and bureaucratic inefficiencies remain significant barriers. The study highlights the need for adaptive and inclusive tax policies that align with SMEs' unique operational realities, emphasizing the dual role of tax systems as enablers of growth and compliance mechanisms. Implications: This research provides actionable insights for policymakers to design effective tax frameworks that support SME growth while fostering compliance. It offers practitioners managerial guidance on leveraging tax incentives and navigating regulatory systems. By addressing the challenges identified, this study contributes to sustainable economic development by empowering SMEs to thrive in competitive markets.
Effectiveness of Tax Incentives in Increasing Investment in Green Technology and Green Energy Sapar, Jhony Fahrin; Kusuma, Eka Raya Hadi
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.v3i1.459

Abstract

Purpose: This study evaluates the effectiveness of tax incentives in promoting investments in green technology and renewable energy. It aims to explore how fiscal policies influence corporate investment behaviors, identify factors contributing to their success or limitations, and assess their role in supporting global sustainability objectives. Research Design and Methodology: The research adopts a systematic literature review (SLR) approach to synthesize evidence from diverse contexts and methodologies. By analyzing academic studies and reports published after 2015, the study identifies patterns, challenges, and opportunities related to the design, implementation, and outcomes of tax incentives in green investments. The analysis integrates both quantitative and qualitative dimensions to provide a comprehensive perspective. Findings and Discussion: The findings reveal that tax incentives significantly reduce financial barriers, fostering investments in renewable energy and green technologies. However, their effectiveness depends on well-structured designs tailored to industry needs, efficient administrative processes, and integration with other sustainability policies. The discussion highlights the short-term and long-term impacts of tax incentives, including increased green innovation, capacity expansion in renewable energy, and contributions to Sustainable Development Goals (SDGs). Challenges such as administrative complexity and limited awareness among businesses, especially SMEs, have also been identified. Implications: This study offers practical and managerial insights for policymakers and stakeholders, emphasizing the need for simplified procedures, enhanced awareness, and coordinated policies. By addressing gaps in current practices, the study contributes to the design of more effective fiscal measures for accelerating sustainable investments and achieving global environmental goals.
Analysis of Tax Impact on Corporate Debt Ratio: A Literature Study Nurwanah, Andi; Sari, Ratna; Ikhtiari, Kirana; Muslim, Muslim
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.v1i3.479

Abstract

Purpose: This study examines the impact of tax policies on corporate debt ratios, focusing on domestic and multinational corporations across various industries. It aims to explore how tax shields and reforms influence firms' capital structure decisions. Research Design and Methodology: The research adopts a systematic literature review approach, synthesizing existing studies on tax policy, corporate debt, and financing strategies. The study comprehensively analyzes tax-driven corporate behavior in different tax environments by integrating findings from empirical studies and theoretical frameworks. Findings and Discussion: The findings reveal that tax shields significantly influence corporate debt strategies, especially in high-tax and capital-intensive industries. However, multinational corporations face additional challenges due to varying international tax regulations, leading to more conservative debt policies. The study also highlights how major tax reforms, such as the U.S. Tax Cuts and Jobs Act (TCJA), have led companies to reconsider their reliance on debt due to diminished tax advantages. Implications: The research underscores the importance of balanced tax planning for corporate finance managers while advising policymakers to design tax policies that encourage investment and financial stability. It suggests that firms consider broader economic risks alongside tax incentives when making capital structure decisions.
Income Tax and Work Incentives: A Literature Review Muslim, Muslim
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.v1i3.480

Abstract

Purpose: This study explores the impact of income tax policies, particularly progressive taxation, on labor market behavior, career development, and human capital formation across different economic contexts. It aims to analyze the effects of tax policies on work incentives in developed and developing economies, focusing on high-income earners, informal labor markets, and non-monetary factors such as job satisfaction and work-life balance. Research Design and Methodology: The research adopts a qualitative systematic literature review (SLR) methodology, synthesizing previous studies on the relationship between income tax policies and work incentives. The study compares the effects of taxation across income groups and economic environments, drawing insights from theoretical models and empirical findings. Findings and Discussion: The findings reveal that progressive taxation can reduce labor participation, particularly among high-income earners, while middle- and low-income workers are less affected. In developing economies, sizeable informal labor markets undermine the effectiveness of tax policies. Additionally, non-monetary factors, such as job satisfaction, are crucial in shaping labor market responses to taxation. Implications: The study suggests that tax policies should be tailored to different economic contexts, incorporating tax incentives for education and skill development to promote long-term economic growth. Policymakers should consider non-monetary factors when designing tax policies to ensure better labor market participation and productivity.
The Role of Experiential Financial Behavior in Promoting the Sustainability of SMEs through Endogenous Learning Mechanisms Andi Faisal; Zulfia K. Abdussamad; Mahfud Nurnajamuddin; Hajering Hajering
Advances in Taxation Research Vol. 4 No. 2 (2026): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/atr.v4i2.809

Abstract

Purpose: This study aims to analyze the relationship among experiential financial behavior, financial literacy, and MSME sustainability, with financial literacy as a mediating variable in the context of experiential financial learning. Research Method: The study employed a quantitative, cross-sectional survey design involving 120 MSME operators in Gorontalo City, selected through purposive sampling. The data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). Results and Discussion: The study results indicate that experiential financial behavior is positively associated with financial literacy and business sustainability. Financial literacy is also positively associated with business sustainability and partially mediates this relationship. These findings indicate a close relationship between financial experience, financial literacy, and the business sustainability of MSMEs. Implications: This study emphasizes the importance of an experience-based learning approach in strengthening the financial capacity and sustainability of MSMEs. Originality: The novelty of this research lies in its effort to reposition financial literacy as a capacity that develops through financial experiences.
Accounting Transformation in the Age of Artificial Intelligence: A Philosophical Perspective on Epistemological Changes and Professional Ethics Nastasya Cindy Hidajat; Fransiska Natalia Kosasih; Abdul Hamid Habbe; Gagaring Pagalung
Advances in Taxation Research Vol. 4 No. 2 (2026): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/atr.v4i2.841

Abstract

Purpose: This study aims to analyze the transformation of accounting in the era of Artificial Intelligence (AI) from the perspective of the philosophy of science, particularly epistemology and professional ethics. Research Method: The study employs a conceptual qualitative approach based on a literature review, drawing on sources from indexed academic databases, including Springer, Scopus, and Google Scholar, for the period 2015–2026. The literature was selected for its relevance to the themes of AI, epistemology, technology ethics, and accounting, and then analyzed thematically and philosophically. Results and Discussion: Research findings indicate that AI is driving a paradigm shift in accounting from rule-based systems toward data- and algorithm-based systems. This transformation is reshaping the role of accountants into that of strategic analysts and evaluators of AI systems, while also raising issues related to epistemology, algorithmic bias, transparency, and the accountability of automated decisions. Implications: This study underscores the importance of integrating technological competencies, epistemological reflection, and professional ethics in the development of digital accounting practices, as well as the need for adaptive AI regulation and governance within the accounting profession. Originality: The application of a philosophy-of-science perspective explains the transformation of AI in accounting, particularly the epistemological and ethical changes in the production of accounting knowledge.
Auditor Competence and Independence in Fraud Detection: The Mediating Role of Audit Technology Nailil Farrooh; Muh. Syahru Ramadhan; Fahrul Mauzu
Advances in Taxation Research Vol. 4 No. 2 (2026): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/atr.v4i2.842

Abstract

Purpose: This study aims to examine the direct effects of auditor competence and auditor independence on fraud detection and to analyze the mediating role of audit technology at the Dompu Regency Inspectorate. Research Method: This study employed a quantitative approach using primary data collected through questionnaires. The research sample consisted of 60 active auditors and Government Affairs Supervisory Officials (P2UPD) with at least one year of audit experience at the Inspectorate of Dompu Regency, West Nusa Tenggara. The variables examined include auditor competence, auditor independence, audit technology, and fraud detection. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 3.0. Results and Discussion: The findings show that auditor competence and audit technology have significant positive effects on fraud detection. However, auditor independence does not directly affect fraud detection. Auditor competence and independence significantly enhance the use of audit technology. Furthermore, audit technology significantly mediates the effects of both auditor competence and auditor independence on fraud detection. Implications: These findings suggest that local governments should strengthen digital audit infrastructure to improve fraud detection and regional financial accountability. Originality: This study contributes by positioning audit technology as a mediating mechanism that links auditor competence and independence to fraud detection in the context of a local government inspectorate.
Conceptual Ambiguities in Coretax: A Philosophical Examination of Legitimacy, Efficiency, and Justice in Digital Tax Administration Chelsya Chelsya; Emillia Sastrasasmita; Abdul Hamid Habbe; Gagaring Pagalung
Advances in Taxation Research Vol. 4 No. 2 (2026): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/atr.v4i2.845

Abstract

Purpose: This study aims to clarify conceptual ambiguities in the discourse on digital taxation by distinguishing between Coretax-T, as a digital tax administration system, and Coretax-N, as a normative concept of digital tax legitimacy. Research Method: The study employs a conceptual analysis approach using conceptual mapping, conceptual decomposition, internal consistency testing, and case application to tax policy documents, political philosophy literature, and studies on digital governance. Results and Discussion: The findings indicate that using the term “Coretax” in two senses leads to inconsistencies in arguments surrounding the evaluation of digital taxation. The Lockean tradition offers the most consistent analytical framework, whereas the Rawlsian and utilitarian approaches still face conflicts of principle and methodological issues. Implications: An evaluation of digital taxation should not be based solely on administrative efficiency, but must also take into account procedural legitimacy, distributive justice, and access to digital justice. Originality: The novelty of this research lies in the conceptual distinction between Coretax-T and Coretax-N as the foundation for a philosophical evaluation of digital taxation.
Digital Tax Compliance: The Role of Literacy, Ease, and Trust Putri Serly Audia; Heru Tjaraka; Anak Agung Gde Satia Utama
Advances in Taxation Research Vol. 4 No. 2 (2026): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/atr.v4i2.850

Abstract

Purpose: This study examines the influence of digital tax literacy, perceived ease of use, and trust in the digital tax system on taxpayer compliance among individual taxpayers in Yogyakarta, Indonesia. Research Method: A quantitative approach was employed using purposive sampling. Data were collected from 100 individual taxpayers utilizing e-Filing, e-Billing, and DGT Online. The questionnaire was measured on a 5-point Likert scale and analyzed using multiple linear regression, with validity and reliability assessments and classical assumption testing. Results and Discussion: The findings reveal that digital tax literacy, perceived ease of use, and trust in the digital tax system have significant positive effects on taxpayer compliance. Perceived ease of use showed the strongest effect (β = 0.459; p < 0.001), followed by trust (β = 0.436; p < 0.001) and digital tax literacy (β = 0.049; p = 0.030). The model produced an adjusted R² of 0.920. Implications: The study highlights the importance of improving digital literacy, system usability, and public trust to strengthen voluntary taxpayer compliance. Originality: This study integrates TAM and TPB in the context of Indonesia’s digital taxation.

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