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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 10 Documents
 1 
Search results for , issue "Vol. 3 No. 2 (2023): June - November" : 10 Documents clear
Comparative Analysis of Tax System Effectiveness in Developed and Developing Countries Mohammad Ridwan Rumasukun; Muhammad Yamin Noch
Golden Ratio of Taxation Studies Vol. 3 No. 2 (2023): June - November
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v3i2.626

Abstract

This research delves into the comparative analysis of tax system effectiveness in developed and developing countries, aiming to provide valuable insights into the dynamics, challenges, and opportunities inherent in tax policy and administration across different contexts. Employing a qualitative approach, the study conducts a systematic review and analysis of relevant literature on tax system effectiveness, drawing from academic databases, journals, books, and government reports. The research identifies key dimensions of tax system effectiveness, including revenue adequacy, administrative efficiency, equity, simplicity, and transparency, and examines how these dimensions manifest differently in developed and developing countries. The analysis highlights disparities between developed and developing countries in achieving optimal performance across these dimensions, attributed to factors such as institutional frameworks, technological advancement, and economic structures. Additionally, the research investigates determinants of tax compliance behavior, emphasizing the role of tax morale, enforcement strategies, and social norms in influencing taxpayer compliance across different contexts. The study underscores the importance of context-specific approaches to addressing compliance challenges and achieving desired policy objectives. Furthermore, the research explores the comparative effectiveness of tax instruments, focusing on progressive income taxation and consumption taxes, and examines reform trajectories and policy implications based on tax reform experiences in select developing countries. Overall, the study contributes to a deeper understanding of tax system effectiveness and informs evidence-based policymaking and practice in both developed and developing countries.
Taxes and New Product Development: An Operational Management Perspective Muhammad Yamin Noch; Mohammad Ridwan Rumasukun
Golden Ratio of Taxation Studies Vol. 3 No. 2 (2023): June - November
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v3i2.627

Abstract

This study explores the intricate relationship between taxation policies and new product development (NPD) from an operational management perspective. The primary objective is to comprehensively analyze and interpret existing scholarly works to develop a nuanced understanding of how taxes influence firms' innovation behavior and performance throughout the NPD lifecycle. A qualitative research methodology is employed, involving defining the research scope, identifying relevant literature, data collection, analysis, and interpretation. Through a systematic literature review, key insights are synthesized, revealing the significant impact of tax incentives on firms' innovation activities. The findings highlight the role of tax incentives in stimulating R&D investments, fostering innovation, and enhancing firms' competitiveness in the marketplace. The study also identifies challenges such as regulatory uncertainties and global tax competition, which firms must navigate to effectively leverage tax incentives and drive sustainable growth. Overall, the research contributes to advancing theoretical understanding and managerial practice by shedding light on the complex relationship between taxes and NPD, offering valuable insights for policymakers, practitioners, and researchers alike.
Success of Progressive Tax Policies in Reducing Income Inequality Agus Supriadi
Golden Ratio of Taxation Studies Vol. 3 No. 2 (2023): June - November
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v3i2.632

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.
Effects of Taxes on Consumer Behavior: A Macro-Economic Study Yusuf Rahman
Golden Ratio of Taxation Studies Vol. 3 No. 2 (2023): June - November
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v3i2.633

Abstract

This study investigates the effects of taxes on consumer behavior within the framework of macroeconomics, aiming to provide insights into the intricate relationship between taxation policies and individual choices. Employing a qualitative research approach, the study conducts a comprehensive literature review, drawing on diverse sources such as scholarly articles, books, and reports. Thematic analysis is employed as the primary method for data analysis, allowing for the identification of recurrent patterns and themes across the literature. The research findings reveal that taxes exert a significant influence on consumption patterns, savings behavior, and overall economic activity. Specifically, empirical evidence highlights the effectiveness of excise taxes in shaping consumption behaviors, particularly regarding products like cigarettes and alcohol. Moreover, the incidence of taxation, whether borne by consumers or producers, varies across different product categories and income groups, necessitating careful consideration in tax policy design. The study also underscores the importance of incorporating behavioral insights into tax policy formulation to enhance compliance and minimize evasion. Additionally, the globalization of markets and advancements in technology present new challenges and opportunities for policymakers in navigating the tax-consumer behavior nexus. Addressing these challenges requires innovative approaches and international cooperation to ensure a level playing field between traditional and digital businesses. Overall, the research contributes to a deeper understanding of how taxation policies influence consumer behavior and provides valuable insights for policymakers, businesses, and researchers.
Taxes and Organizational Change: A Management Theory Review Mira Lestari
Golden Ratio of Taxation Studies Vol. 3 No. 2 (2023): June - November
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v3i2.634

Abstract

This study investigates the intricate relationship between taxation policies and organizational dynamics, focusing on the influence of taxes on strategic decision-making, resource allocation, and corporate governance. Employing a qualitative research methodology, the study conducts a systematic review of relevant literature from management, accounting, economics, and taxation domains. Thematic and content analyses are employed to synthesize key insights and patterns from the literature, revealing significant findings regarding the impact of taxation on organizational behavior. The results highlight the multifaceted influence of taxation policies on strategic decision-making processes within organizations, particularly among multinational corporations (MNCs). Tax considerations drive investment decisions, organizational structures, and international expansion strategies, shaping strategic outcomes and financial performance. Additionally, the study underscores the importance of effective tax planning and governance mechanisms in mitigating tax risks, enhancing shareholder value, and upholding ethical standards. Managerial implications suggest the need for organizations to adopt a proactive approach to tax management, integrating tax considerations into strategic planning frameworks, and fostering a culture of compliance and transparency. Overall, the study contributes to theoretical understanding and managerial practice in navigating the complexities of taxation dynamics in contemporary business environments.
Comparative Analysis of Tax System Effectiveness in Developed and Developing Countries Rumasukun, Mohammad Ridwan; Noch, Muhammad Yamin
Golden Ratio of Taxation Studies Vol. 3 No. 2 (2023): June - November
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v3i2.626

Abstract

This research delves into the comparative analysis of tax system effectiveness in developed and developing countries, aiming to provide valuable insights into the dynamics, challenges, and opportunities inherent in tax policy and administration across different contexts. Employing a qualitative approach, the study conducts a systematic review and analysis of relevant literature on tax system effectiveness, drawing from academic databases, journals, books, and government reports. The research identifies key dimensions of tax system effectiveness, including revenue adequacy, administrative efficiency, equity, simplicity, and transparency, and examines how these dimensions manifest differently in developed and developing countries. The analysis highlights disparities between developed and developing countries in achieving optimal performance across these dimensions, attributed to factors such as institutional frameworks, technological advancement, and economic structures. Additionally, the research investigates determinants of tax compliance behavior, emphasizing the role of tax morale, enforcement strategies, and social norms in influencing taxpayer compliance across different contexts. The study underscores the importance of context-specific approaches to addressing compliance challenges and achieving desired policy objectives. Furthermore, the research explores the comparative effectiveness of tax instruments, focusing on progressive income taxation and consumption taxes, and examines reform trajectories and policy implications based on tax reform experiences in select developing countries. Overall, the study contributes to a deeper understanding of tax system effectiveness and informs evidence-based policymaking and practice in both developed and developing countries.
Taxes and New Product Development: An Operational Management Perspective Noch, Muhammad Yamin; Rumasukun, Mohammad Ridwan
Golden Ratio of Taxation Studies Vol. 3 No. 2 (2023): June - November
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v3i2.627

Abstract

This study explores the intricate relationship between taxation policies and new product development (NPD) from an operational management perspective. The primary objective is to comprehensively analyze and interpret existing scholarly works to develop a nuanced understanding of how taxes influence firms' innovation behavior and performance throughout the NPD lifecycle. A qualitative research methodology is employed, involving defining the research scope, identifying relevant literature, data collection, analysis, and interpretation. Through a systematic literature review, key insights are synthesized, revealing the significant impact of tax incentives on firms' innovation activities. The findings highlight the role of tax incentives in stimulating R&D investments, fostering innovation, and enhancing firms' competitiveness in the marketplace. The study also identifies challenges such as regulatory uncertainties and global tax competition, which firms must navigate to effectively leverage tax incentives and drive sustainable growth. Overall, the research contributes to advancing theoretical understanding and managerial practice by shedding light on the complex relationship between taxes and NPD, offering valuable insights for policymakers, practitioners, and researchers alike.
Success of Progressive Tax Policies in Reducing Income Inequality Supriadi, Agus
Golden Ratio of Taxation Studies Vol. 3 No. 2 (2023): June - November
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v3i2.632

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.
Effects of Taxes on Consumer Behavior: A Macro-Economic Study Rahman, Yusuf
Golden Ratio of Taxation Studies Vol. 3 No. 2 (2023): June - November
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v3i2.633

Abstract

This study investigates the effects of taxes on consumer behavior within the framework of macroeconomics, aiming to provide insights into the intricate relationship between taxation policies and individual choices. Employing a qualitative research approach, the study conducts a comprehensive literature review, drawing on diverse sources such as scholarly articles, books, and reports. Thematic analysis is employed as the primary method for data analysis, allowing for the identification of recurrent patterns and themes across the literature. The research findings reveal that taxes exert a significant influence on consumption patterns, savings behavior, and overall economic activity. Specifically, empirical evidence highlights the effectiveness of excise taxes in shaping consumption behaviors, particularly regarding products like cigarettes and alcohol. Moreover, the incidence of taxation, whether borne by consumers or producers, varies across different product categories and income groups, necessitating careful consideration in tax policy design. The study also underscores the importance of incorporating behavioral insights into tax policy formulation to enhance compliance and minimize evasion. Additionally, the globalization of markets and advancements in technology present new challenges and opportunities for policymakers in navigating the tax-consumer behavior nexus. Addressing these challenges requires innovative approaches and international cooperation to ensure a level playing field between traditional and digital businesses. Overall, the research contributes to a deeper understanding of how taxation policies influence consumer behavior and provides valuable insights for policymakers, businesses, and researchers.
Taxes and Organizational Change: A Management Theory Review Lestari, Mira
Golden Ratio of Taxation Studies Vol. 3 No. 2 (2023): June - November
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v3i2.634

Abstract

This study investigates the intricate relationship between taxation policies and organizational dynamics, focusing on the influence of taxes on strategic decision-making, resource allocation, and corporate governance. Employing a qualitative research methodology, the study conducts a systematic review of relevant literature from management, accounting, economics, and taxation domains. Thematic and content analyses are employed to synthesize key insights and patterns from the literature, revealing significant findings regarding the impact of taxation on organizational behavior. The results highlight the multifaceted influence of taxation policies on strategic decision-making processes within organizations, particularly among multinational corporations (MNCs). Tax considerations drive investment decisions, organizational structures, and international expansion strategies, shaping strategic outcomes and financial performance. Additionally, the study underscores the importance of effective tax planning and governance mechanisms in mitigating tax risks, enhancing shareholder value, and upholding ethical standards. Managerial implications suggest the need for organizations to adopt a proactive approach to tax management, integrating tax considerations into strategic planning frameworks, and fostering a culture of compliance and transparency. Overall, the study contributes to theoretical understanding and managerial practice in navigating the complexities of taxation dynamics in contemporary business environments.

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