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Golden Ratio of Taxation Studies
Published by Manunggal Halim Jaya
ISSN : -     EISSN : 27767868     DOI : https://doi.org/10.52970/grts
Core Subject : Economy,
Economics, Econometrics & Finance
Golden Ratio of Taxation Studies encourages courageous and bold new ideas, focusing on contribution, theoretical, managerial, and social life implications. Golden Ratio of Taxation Studies encourages courageous and bold new ideas, focusing on contribution, theoretical, managerial, and social life implications. Golden Ratio of Taxation Studies fosters the exploration of tax behavior, tax audit, tax policy phenomena.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 72 Documents
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Effect of Deferred Tax Expense and Discretionary Accrual on Earnings Management Darwis Lannai
Golden Ratio of Taxation Studies Vol. 2 No. 1 (2022): December - May
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v2i1.72

Abstract

This study aims to examine and analyze the effect of Deferred Tax Expense and Discretionary Accrual on Earnings Management in Food and Beverage Sub-Sector Companies listed on the Indonesia Stock Exchange (IDX). The data in this study were obtained from the website.idx.id and the Capital Market Information Corner of the Indonesian Muslim University as many as 26 companies. The sample was selected using the purposive sampling method with the criteria. Namely, companies listed on the Indonesia Stock Exchange, publishing financial statements for the year ended December 31 during 2013-2017, not experiencing suspension during the observation period, reporting financial statements in Rupiah (IDR) ), and suffered no losses the study period. Furthermore, the data were analyzed using descriptive statistics, and the hypothesis was tested multivariate using logistic regression. The results showed that deferred tax expense had no significant effect on earnings management and discretionary accruals had no significant effect on earnings management.
Islamic Service Ethics and Organizational Culture on Service Quality and Taxpayer Satisfaction A. Afifudin
Golden Ratio of Taxation Studies Vol. 2 No. 2 (2022): June - November
Publisher : Manunggal Halim Jaya

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Abstract

The purpose of this study is to analyze Islamic Service Ethics and Organizational Culture on Service Quality and Taxpayer Satisfaction at the Office of the Wajo Samsat Revenue Technical Implementation Unit. This study uses a quantitative approach (Quantitative approach), performs data analysis procedures with statistical equipment and aims to test hypotheses. Between one variable and another or how a variable affects other variables through hypothesis testing. This data is directly obtained from field research through direct observation of the object to be studied through data collection techniques in the form of interviews, questionnaires and observations. In this study, the population selected were all 4-wheeled vehicle taxpayers in Samsat, Wajo district. Based on the data that has been collected and hypothesis testing with Smartpls. The results showed that Islamic service ethics had a positive and significant effect on service quality. Organizational culture has a negative and significant effect on service quality. Islamic service ethics have a positive and significant effect on taxpayer satisfaction. Organizational culture has a negative and significant effect on taxpayer satisfaction. Service quality has a positive and significant effect on taxpayer satisfaction. Islamic service ethics have a positive and significant effect on taxpayer satisfaction through service quality. Organizational culture has a negative and significant effect on taxpayer satisfaction through service quality.
The Effect of Tax Services, Tax Examination and Taxpayer Awareness on The Level of Taxpayer Compliance at KPP Pratama Padang Sidempuan A. Asnida
Golden Ratio of Taxation Studies Vol. 2 No. 2 (2022): June - November
Publisher : Manunggal Halim Jaya

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Abstract

This study aims to examine the effect of Tax Service, Tax Audit and Taxpayer Awareness on the Level of Taxpayer Compliance. The sample of this research is taxpayers who are registered and make tax payments and SPT reporting at KPP Pratama South Makassar, totaling 60 taxpayers. The sampling method is the census method, and the data used is primary data. Data collected by distributing questionnaires which were directly handed over to the respondents. The analytical method used is the Multiple Linear Regression Model with SPSS 16.0 software and to test the hypothesis simultaneously used the F test and Partial used the t-test. The results of the study show that simultaneously Tax Service, Tax Audit and Taxpayer Awareness have a positive and significant effect on the Level of Taxpayer Compliance. And the results of the partial test also the variables Tax Service, Tax Audit and Taxpayer Awareness have a positive and significant effect on the Level of Taxpayer Compliance at KPP Pratama Padangsidimpuan.
Analysis of Factors Affecting The Interest of Individual Taxpayers in Usingdirection Management Deli River And Protected City Forest of Medan City Martina Sukri
Golden Ratio of Taxation Studies Vol. 2 No. 2 (2022): June - November
Publisher : Manunggal Halim Jaya

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Abstract

Advances in information technology are now growing rapidly in all aspects of people's lives. Advances in information technology bring convenience to information processing. The distribution of information that can be spread freely and quickly using information technology makes globalization unstoppable
KPP Pratama Makassar Barat Assesses The Impact of Tax Sanctions, Fiskus Services, and The Taxpayer's Environment. N. Nasrullah
Golden Ratio of Taxation Studies Vol. 2 No. 1 (2022): December - May
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v2i1.243

Abstract

This study aims to analyze the effect of tax sanctions, tax authorities, level of understanding, awareness, and the environment of taxpayers on individual taxpayer compliance at KPP Pratama Makassar Barat. This study uses primary and secondary data. Primary data was obtained through the answers of each respondent and secondary data was obtained from KPP Pratama Makassar Barat related to the number of registered individual taxpayers, taxpayers who are subject to SPT, and the number of taxpayers who report SPT. The sample in this study is 100 individual taxpayers who are registered at KPP Pratama Makassar Barat. Data were analyzed using the SPSS statistical program. The results of this study indicate that simultaneously all independent variables have a positive and significant effect on individual taxpayer compliance. Then based on partial testing, only the level of understanding variable (X3) and the awareness variable (X4) do not significantly influence individual taxpayer compliance (Y) at KPP Pratama Makassar Barat.
Account Representative Service Quality Dimensions and Compulsory Level of Education Tax on Taxpayer Compliance Personal Person Hasibuddin Badarullah
Golden Ratio of Taxation Studies Vol. 2 No. 1 (2022): December - May
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v2i1.244

Abstract

The purpose of this study was to analyze the effect of the dimensions of Account Representative service quality and taxpayer education level on individual taxpayer compliance. The number of taxpayers is increasing from year to year, but this is not matched by taxpayer compliance in paying taxes. The compliance problem is an obstacle in maximizing tax revenue. This study examines the level of compliance of individual taxpayers registered in the West Makassar KPP Pratama area by using several independent variables, namely direct evidence, reliability, responsiveness, assurance, and empathy as dimensions of Account Representative service quality and taxpayer education level. The data used in this study are primary data obtained from the research location, namely through the distribution of questionnaires (list of questions to respondents). The sample consists of 100 respondents who are individual taxpayers as well as secondary data obtained from KPP Pratama West Makassar which is closely related to this research. Data were tested using multiple linear regression analysis. Testing the data using SPSS 20. Researchers also tested the validity and reliability tests for the questionnaire. The classic assumption test used is the multicollinearity test, the normality test, and the heteroscedasticity test. To test the hypothesis, the researcher used the coefficient of determination (R2), simultaneous test (F-test), and partial test (t-test). Based on the results of the analysis carried out, it is concluded that direct evidence, reliability, responsiveness, and assurance have a positive but not significant effect, while empathy has a positive and significant effect, while the level of education has a negative and insignificant effect on individual taxpayer compliance at KPP Pratama Makassar Barat.
The Effect of Tax Audit, Tax Collection, and Taxpayer Compliance Supervision on Increasing Tax Revenue at KPP Pratama Makassar Utara K. Kamaruddin; Ahmad Faisal; Muhammad Rizal Agustam
Golden Ratio of Taxation Studies Vol. 2 No. 1 (2022): December - May
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v2i1.245

Abstract

This study aims to determine the effect of tax audits, tax collections, and monitoring of taxpayer compliance on increasing tax revenues. The data collection method used a questionnaire. The sampling technique was based on the non-probability sampling method with a purposive sampling technique on 56 respondents at the Pratama Tax Service Office in KPP Makassar Utara who were in the Audit section including tax examiners, billing sections, and supervision and consulting sections 2, 3, and 4. Research This research uses quantitative analysis using multiple regression methods and is tested by data quality test, classic assumption test, and hypothesis test using IBM SPSS statistics version 22. The results showed that partially and simultaneously tax audits, tax collection, and monitoring of taxpayer compliance proved to have a significant positive effect on increasing tax revenues.
The Effect of Representative Account Functions and Taxpayer Trust on Tax Obligation E. Efrianto; Bella Widyawati
Golden Ratio of Taxation Studies Vol. 2 No. 1 (2022): December - May
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v2i1.246

Abstract

This research was conducted with the aim of: (1) To analyze the effect of service and consulting functions on tax obligations at KPP Pratama Bangka Belitung (2) To analyze the effect of the oversight function on tax obligations at the Pratama Bangka Belitung; (3). To analyze the effect of taxpayer trust on tax obligations at the Pratama Bangka Belitung. The research method used in this study is descriptive analysis and multiple linear regression analysis, with a total sample of 88 respondents. Based on the results of multiple linear regression analysis, the results show that (1). The service and consulting functions have a positive and significant effect on tax obligations at the Tax Service Office. This can be seen from the partial test where the t count is 6,690 > t-estimated = 1,663 (2). The supervisory function has a positive and significant effect on tax obligations at the Pratama Bangka Belitung Tax Service Office with a t-calculated of 4,720 > t-estimated = 1,663 (3). Compulsory trust has a positive and significant effect on tax obligations at the Pratama Bangka Belitung Tax Service Office with a t-calculated value of t-calculated = 2,163 > t-estimated = 1,663. Simultaneously the independent variables have a significant effect on tax obligations which is indicated by the calculated f-value of 52,600 > F-table = 3.11.
The Effect of Changes in Tax Rate, Profitability, Liquidity, and Corporate Governance to Management Profit on Manufacture Industry Septyana Prasetianingrum; Yaya Sonjaya; Laode Marihi; Entar Sutisman; Sahrul Ponto
Golden Ratio of Taxation Studies Vol. 1 No. 1 (2021): December - May
Publisher : Manunggal Halim Jaya

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Abstract

Study this aim for analyze influence Change Rates Tax PPH Body year 2008, Profitability, Liquidity, and Corporate Governance of Management in the annual reports of industrial companies Manufacture in Indonesia. Study this expected could give contribution in knowledge accountancy and theory development especially with regard to corporate earnings management practices in annual reports company. Type study this is study quantitative with analysis data use regression linear double with the SPSS program. The research sample is 8 manufacturing industry companies listed on the Stock Exchange Indonesia and data which used is data secondary form report finance period 2006-2010. Results this study states that the measure of liquidity positive and significant effect, while the measure of change The 2008 Corporate PPH Tax Rate, Profitability, and Corporate Governance have an effect on Profit Management negative to management profit.
The Effect of Tax Socialization, Ownership of Taxpayer Indication Number and Inspection Tax To Reception Tax Income People Personal on Office Service Tax Primary Makassar West Syamsi Rohma
Golden Ratio of Taxation Studies Vol. 1 No. 1 (2021): December - May
Publisher : Manunggal Halim Jaya

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Abstract

The purpose of this study was to analyze the influence of tax socialization, ownership of the taxpayer identification number and tax audit on personal income tax receipts. The number of taxpayers from year to year is increasing increase. However, the increase in the number of taxpayers is not matched by tax revenues. This research examines level reception tax income people personal which registered in region KPP Primary Macassar West with use several independent variables, namely tax socialization, ownership of a taxpayer identification number, and tax audits. data that used in this research is the primary data obtained from the research location, namely through the distribution of questionnaires or questionnaire (list question to respondent). Sample consists from 98 respondent which is must tax people personal active as well as data secondary which obtained from KPP Primary Macassar West which relate tightly with study this. Data tested with use analysis regression linear double. Testing data use SPSS 20. Researcher also do test validity and reliability test for the questionnaire. Classic assumption test used is test multicollinearity, normality test, and test heteroscedasticity. To test the hypothesis, the researcher uses the coefficient of determination (R2), simultaneous test (F-test), and test partial (t-test). Based on the results of the analysis carried out, it is concluded that tax socialization, ownership number tree must tax and inspection tax influential positive and significant to reception tax income people personal on KPP Primary West Makassar.

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