cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Aditya Halim Perdana Kusuma Putra
Contact Email
adityatrojhan@gmail.com
Phone
+6282292222243
Journal Mail Official
adityatrojhan@gmail.com
Editorial Address
Jalan Tamalate 1 No. 143
Location
Kota makassar,
Sulawesi selatan
INDONESIA
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 5 Documents
 1 
Search results for , issue "Vol. 1 No. 2 (2021): June - November" : 5 Documents clear
The Influence of Trust in Government, Spiritual Intelligence and Social Norm on The Motivation to Pay Tax Anugerah Suryani; Y. Yeselinda
Golden Ratio of Taxation Studies Vol. 1 No. 2 (2021): June - November
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims a). To find out the effect of trust in the government on the motivation to pay taxes at the North Makassar Tax Service Office; b). To find out the Effect of Spiritual Intelligence on the Motivation to Pay Taxes at the North Makassar Tax Service Office; c) To find out the effect of social norms on motivation to pay taxes at the North Makassar Tax Service Office; The analytical method used in this study is Multiple Linear Regression analysis. The sample in this study were 100 individual taxpayers at KPP Makassar Utara. The research results show that (1). Trust in the government has a positive and significant effect on motivation to pay taxes with a value of t count = 5,958 > t table = 1,660 with a significance level of 0.000. (2) Spiritual intelligence has a positive and significant effect on motivation to pay taxes at the North Makassar Tax Office with partial t count = 3,347 > t-table = 1,660 with a significance level of 0.001. (3). Social Norms have a positive and significant effect on the performance of employees of the Makassar State Wealth and Auction Service Office. the value of t count = 4,438 > t table = 1,660, with a significance level of 0.000, smaller than the level of α = 5%.
The Influence of Nationalism Attitude, Institutional Perception, and Trust in Willing to Pay Tax Sutomo Manan
Golden Ratio of Taxation Studies Vol. 1 No. 2 (2021): June - November
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research was conducted with the objectives: (1) To analyze the effect of Nationalism Attitudes on Willingness to pay Taxes at KPP Pratama South Makassar (2) To analyze the effect of Institutional Perceptions on Willingness to pay Taxes at the South Makassar Pratama Tax Service Office. (3). To analyze the effect of Trust in Tax Officers on Willingness to pay Taxes at the South Makassar Pratama Tax Service Office. The research method used in this study is descriptive analysis and multiple linear regression analysis, with a total sample of 100 respondents. Based on the results of multiple linear regression analysis, the results show that (1). The attitude of nationalism has a positive and significant effect on the Willingness to pay taxes at the South Makassar Pratama Tax Service Office. (2). Institutional Perception has a positive and significant effect on Willingness to pay Taxes at the South Makassar Pratama Tax Service Office (3). Trust in Tax Officers has a positive and significant effect on Willingness to pay Taxes at the South Makassar Pratama Tax Service Office.
The Effect of Islamic Service Ethics and Organizational Culture on Service Quality and Taxpayer Satisfaction Aditya Halim Perdana Kusuma Putra
Golden Ratio of Taxation Studies Vol. 1 No. 2 (2021): June - November
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of Islamic service ethics and organizational culture on service quality and taxpayer satisfaction at the Wajo Samsat Revenue Technical Implementation Unit office. The Islamic service ethics variable has a positive and significant effect on taxpayer satisfaction through service quality, while organizational culture has a significant negative effect on taxpayer satisfaction through service quality.
The Implementation of The Modernization of The Tax Administrative System on Taxpayer Compliance Personal Person Feriadi Saludin
Golden Ratio of Taxation Studies Vol. 1 No. 2 (2021): June - November
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The influence of implementing the modernization of the tax administration system is one of the government's efforts to increase taxpayer compliance. Changes made cover the areas of organizational structure, business processes and information and communication technology, human resource management, implementation of good governance and tax socialization. The purpose of this study was to determine the effect of modernization of the tax administration system on taxpayer compliance. The Pratama North Makassar Tax Service Office (KPP) was used as the research site by selecting Individual Taxpayers (WPOP) as the research sample. The sample used was 100 WPOP with cluster sampling technique. The data collection technique was carried out using a questionnaire. This study was tested using multiple linear regression analysis. Based on the results of the analysis it can be concluded that the variables of organizational structure, human resource management, good governance and tax socialization have a significant effect on taxpayer compliance. The human resource variable has a significant negative effect on taxpayer compliance at the Pratama North Makassar Tax Service Office (KPP).
The Effectiveness of Tax Planning for Natural Costs to Company Employees as an Effort for Tax Efficiency Tiara Indira Soegandhi; Amanda Yeselin
Golden Ratio of Taxation Studies Vol. 1 No. 2 (2021): June - November
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research is to find out how far tax planning for in-kind expenses can make the tax burden on PT. Karsa Makassar land. This type of research is descriptive. Data obtained by using interview documentation. Data analysis uses a qualitative approach. The results of the study show that tax planning for in-kind expenses for company employees can streamline the amount of tax owed by the company by recognizing in-kind costs as the company's operational expenses. PT management Bumi Karsa Makassar should apply tax planning for in-kind costs in streamlining the company's operations.

Page 1 of 1 | Total Record : 5

 1 

Filter by Year

2021 2021


Reset
Filter By Issues
All Issue Vol. 5 No. 2 (2025): June - November Vol. 5 No. 1 (2025): December - May Vol. 4 No. 2 (2024): June - November Vol. 4 No. 1 (2024): December - May Vol. 3 No. 2 (2023): June - November Vol. 3 No. 1 (2023): December - May Vol. 2 No. 2 (2022): June - November Vol. 2 No. 1 (2022): December - May Vol. 1 No. 2 (2021): June - November Vol. 1 No. 1 (2021): December - May