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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 8 Documents
 1 
Search results for , issue "Vol. 3 No. 1 (2023): December - May" : 8 Documents clear
Analysis of VAT Policy Toward Overseas Digital Service Providers Through Consumer Regulatory Impact Assessment in Indonesia Cherly Elisabeth
Golden Ratio of Taxation Studies Vol. 3 No. 1 (2023): December - May
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v3i1.296

Abstract

This study aims to examine the extent to which PMK No. 60/PMK.03/2022 is said to meet international standards through Regulatory Impact Assessment in the guidelines of the Organization for Economic Co-operation and Development. This research applies qualitative research with a case study approach. The data in this study are qualitative data sourced from interviews (primary data), observation, and documentation (secondary data). Data analysis was conducted in several stages, namely data collection, data refinement, data processing, data analysis, and conclusion drawing, as well as ten RIA question steps as a measuring tool. The results showed that both PMK 48/2020 and PMK 60/2022 have answered the ten Steps of RIA questions well, but the distribution of benefits to the community still needs to be elaborated in order to increase transparency. Furthermore, easy access to the draft policy of PMK 60/2022 so that the government's intentions and objectives for enacting the policy are clear and understood by the public.
The Influence of Assets, Credit Guarantees, and Interest Rates on Customer Credit Decisions Cherly Elisabeth
Golden Ratio of Taxation Studies Vol. 3 No. 1 (2023): December - May
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v3i1.297

Abstract

This research was conducted to analyze Assets, Credit Guarantees, and Interest Rates on Customer Credit Decisions at Bank SULSLBAR Majene Branch. This study uses a type of quantitative research, quantitative methods are all data expressed in the form of numbers. Data collection was carried out through a questionnaire with a quantitative approach. The sampling technique in this study was simple random sampling with a total of 100 respondents and using multiple regression analysis. The results of the study show that partially assets have a positive and significant effect on customer credit decisions, as evidenced by the t count value which is greater than t table, namely 2.337 > 1.984 and a significance level smaller than 0.05, namely 0.021. The credit guarantee variable partially also has a positive and significant effect on customer credit decisions, as evidenced by the t-value which is greater than t-table, namely 1.999>1.984 and a significance level that is less than 0.05, namely 0.048. The interest rate variable partially has a positive and significant effect on customer credit decisions, as evidenced by the t-value which is greater than t-table, namely 3.648 > 1.984 and a significance level that is smaller than 0.05, namely 0.000. Assets, credit guarantees, and interest rates simultaneously have a positive and significant effect on customer credit decisions, as evidenced by the calculated f value, which is greater than f table, namely 37.074 > 2.92.
Tax Management Strategies in Mergers and Acquisitions: Case Studies in the Financial Industry Nia Marlina
Golden Ratio of Taxation Studies Vol. 3 No. 1 (2023): December - May
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v3i1.628

Abstract

This qualitative literature review explores tax management strategies in mergers and acquisitions (M&A) transactions within the financial industry. The research aims to elucidate the multifaceted nature of tax considerations in M&A transactions and the diverse range of strategies employed by companies to optimize financial outcomes, mitigate risks, and promote sustainable value creation. Through systematic data collection from academic journals, books, and reputable databases, followed by thematic analysis and synthesis, the study investigates the implications of tax management practices from theoretical and managerial perspectives. Key findings highlight the pivotal role of tax considerations in decision-making processes, deal structures, and post-transaction integration plans. The integration of environmental, social, and governance (ESG) considerations into tax management frameworks emerges as a significant trend, reflecting a broader shift towards responsible corporate governance and regulatory compliance. The research underscores the importance of interdisciplinary collaboration and ongoing research in advancing knowledge and understanding in this critical area of corporate finance and governance. The findings contribute to the development of evidence-based practices and informed policy decisions, fostering sustainable growth and value creation in the financial industry.
Taxes and Entrepreneurship: Impact on New Business Creation Hadi Pratama
Golden Ratio of Taxation Studies Vol. 3 No. 1 (2023): December - May
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v3i1.629

Abstract

This study investigates the intricate relationship between tax policies and entrepreneurship, aiming to provide comprehensive insights into how taxes influence entrepreneurial behavior and outcomes. Adopting a qualitative approach, the research synthesizes existing literature on taxes and entrepreneurship, drawing on a diverse range of scholarly articles, books, and reports. The research methodology involves systematic literature search, data extraction, thematic analysis, and critical appraisal of findings. The study finds that tax rates significantly impact entrepreneurial activity, with higher tax rates generally associated with lower rates of new business creation. Moreover, complex tax systems and compliance costs pose barriers to entry for aspiring entrepreneurs, diverting resources away from productive activities. However, the impact of taxes on entrepreneurship extends beyond mere rate considerations, encompassing factors such as tax incentives, institutional frameworks, and socio-economic conditions. Tax policies that offer targeted incentives for startup investment, research and development (R&D), and small business development can mitigate the negative effects of high tax rates and promote entrepreneurial activity. Furthermore, favorable business climates, streamlined regulatory processes, and transparent tax administration contribute to an enabling environment for startups to thrive and innovate. The study highlights the need for policymakers to adopt a holistic approach to tax policy design that balances revenue objectives with entrepreneurship promotion.
Tax Analysis on Industry Competitiveness: A Study in the Mining Sector Siti Nurhayati
Golden Ratio of Taxation Studies Vol. 3 No. 1 (2023): December - May
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v3i1.630

Abstract

This research investigates the implications of taxation on industry competitiveness within the mining sector, aiming to provide insights into tax policy formulation and its impact on economic development. Adopting a qualitative research methodology, the study conducts a systematic literature review encompassing academic journals, government reports, and industry publications. The analysis focuses on identifying key themes, concepts, and empirical findings related to taxation in the mining industry. Through rigorous data collection and analysis, the study reveals significant insights into the multifaceted relationship between taxation, industry dynamics, and economic performance. Findings indicate that well-designed tax policies play a crucial role in shaping industry competitiveness by influencing investment behavior, operational strategies, and market incentives. However, challenges such as tax competition among jurisdictions and regulatory uncertainty pose significant hurdles to industry growth and sustainability. The research highlights the importance of balanced tax policies that prioritize industry competitiveness, environmental sustainability, and social responsibility. By fostering transparency, engaging in stakeholder consultations, and embracing evidence-based policymaking, governments can create an enabling environment for sustainable mining practices and inclusive economic growth. The study underscores the need for further interdisciplinary research to address emerging trends, evaluate policy effectiveness, and promote stakeholder collaboration in the mining sector.
Tax Management Strategies in Mergers and Acquisitions: Case Studies in the Financial Industry Marlina, Nia
Golden Ratio of Taxation Studies Vol. 3 No. 1 (2023): December - May
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v3i1.628

Abstract

This qualitative literature review explores tax management strategies in mergers and acquisitions (M&A) transactions within the financial industry. The research aims to elucidate the multifaceted nature of tax considerations in M&A transactions and the diverse range of strategies employed by companies to optimize financial outcomes, mitigate risks, and promote sustainable value creation. Through systematic data collection from academic journals, books, and reputable databases, followed by thematic analysis and synthesis, the study investigates the implications of tax management practices from theoretical and managerial perspectives. Key findings highlight the pivotal role of tax considerations in decision-making processes, deal structures, and post-transaction integration plans. The integration of environmental, social, and governance (ESG) considerations into tax management frameworks emerges as a significant trend, reflecting a broader shift towards responsible corporate governance and regulatory compliance. The research underscores the importance of interdisciplinary collaboration and ongoing research in advancing knowledge and understanding in this critical area of corporate finance and governance. The findings contribute to the development of evidence-based practices and informed policy decisions, fostering sustainable growth and value creation in the financial industry.
Taxes and Entrepreneurship: Impact on New Business Creation Pratama, Hadi
Golden Ratio of Taxation Studies Vol. 3 No. 1 (2023): December - May
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v3i1.629

Abstract

This study investigates the intricate relationship between tax policies and entrepreneurship, aiming to provide comprehensive insights into how taxes influence entrepreneurial behavior and outcomes. Adopting a qualitative approach, the research synthesizes existing literature on taxes and entrepreneurship, drawing on a diverse range of scholarly articles, books, and reports. The research methodology involves systematic literature search, data extraction, thematic analysis, and critical appraisal of findings. The study finds that tax rates significantly impact entrepreneurial activity, with higher tax rates generally associated with lower rates of new business creation. Moreover, complex tax systems and compliance costs pose barriers to entry for aspiring entrepreneurs, diverting resources away from productive activities. However, the impact of taxes on entrepreneurship extends beyond mere rate considerations, encompassing factors such as tax incentives, institutional frameworks, and socio-economic conditions. Tax policies that offer targeted incentives for startup investment, research and development (R&D), and small business development can mitigate the negative effects of high tax rates and promote entrepreneurial activity. Furthermore, favorable business climates, streamlined regulatory processes, and transparent tax administration contribute to an enabling environment for startups to thrive and innovate. The study highlights the need for policymakers to adopt a holistic approach to tax policy design that balances revenue objectives with entrepreneurship promotion.
Tax Analysis on Industry Competitiveness: A Study in the Mining Sector Nurhayati, Siti
Golden Ratio of Taxation Studies Vol. 3 No. 1 (2023): December - May
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v3i1.630

Abstract

This research investigates the implications of taxation on industry competitiveness within the mining sector, aiming to provide insights into tax policy formulation and its impact on economic development. Adopting a qualitative research methodology, the study conducts a systematic literature review encompassing academic journals, government reports, and industry publications. The analysis focuses on identifying key themes, concepts, and empirical findings related to taxation in the mining industry. Through rigorous data collection and analysis, the study reveals significant insights into the multifaceted relationship between taxation, industry dynamics, and economic performance. Findings indicate that well-designed tax policies play a crucial role in shaping industry competitiveness by influencing investment behavior, operational strategies, and market incentives. However, challenges such as tax competition among jurisdictions and regulatory uncertainty pose significant hurdles to industry growth and sustainability. The research highlights the importance of balanced tax policies that prioritize industry competitiveness, environmental sustainability, and social responsibility. By fostering transparency, engaging in stakeholder consultations, and embracing evidence-based policymaking, governments can create an enabling environment for sustainable mining practices and inclusive economic growth. The study underscores the need for further interdisciplinary research to address emerging trends, evaluate policy effectiveness, and promote stakeholder collaboration in the mining sector.

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