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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. 4 No. 1 (2024): December - May" : 10 Documents clear
Tax Reform and Its Impact on Gender Equality in the Workforce Wina Suryani
Golden Ratio of Taxation Studies Vol. 4 No. 1 (2024): December - May
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v4i1.621

Abstract

This qualitative research investigates the nexus between tax reform and gender equality in the workforce, aiming to provide insights into the impact of tax policies on labor market dynamics and gender disparities. Employing a systematic literature review methodology, diverse scholarly sources from economics, sociology, gender studies, and public policy are analyzed to discern patterns, themes, and relationships within the data. The study examines the differential effects of tax reforms on men and women, highlighting disparities in labor force participation, earnings distribution, and economic empowerment. Findings suggest that tax policies intersect with broader socio-economic inequalities, magnifying disparities experienced by marginalized groups, particularly women of color and immigrant women. However, the research also identifies opportunities for promoting gender equality through targeted tax incentives, progressive taxation schemes, and gender-responsive public finance measures. The study underscores the importance of adopting intersectional approaches to tax reform and integrating gender perspectives into policy design, implementation, and evaluation processes to foster greater inclusivity and equity within tax systems.
Income Tax and Its Influence on Work Motivation: A Human Resource Management Perspective Doni Saputra
Golden Ratio of Taxation Studies Vol. 4 No. 1 (2024): December - May
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v4i1.622

Abstract

This research explores the intricate relationship between income tax policies and work motivation within organizational contexts. The study aims to empirically examine how income tax influences work motivation and to provide evidence-based recommendations for enhancing organizational policies and practices. Adopting a quantitative descriptive research design, data were collected through surveys or structured interviews from a diverse sample of employees across different industries. The analysis revealed that the tax burden and disposable income significantly impact employees' financial incentives and disincentives for work. Moreover, perceptions of tax fairness and distributive justice play a crucial role in shaping employees' attitudes toward work and organizational commitment. The findings underscore the need for organizations to consider the psychological and behavioral responses of employees to income tax policies and to develop strategies to mitigate negative impacts on work motivation. Key recommendations include fostering trust between taxpayers and tax authorities, promoting perceptions of fairness in tax policies, and creating a supportive organizational environment. This study contributes to advancing knowledge in both academic and practical realms, facilitating informed decision-making for organizational leaders and policymakers.
Income Tax and Its Influence on Work Motivation: A Human Resource Management Perspective Dita Kusuma
Golden Ratio of Taxation Studies Vol. 4 No. 1 (2024): December - May
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v4i1.623

Abstract

This qualitative research explores the intricate relationship between income tax policies and work motivation from multiple perspectives, including economic, psychological, sociological, and organizational behavior. The study aims to understand how income tax policies influence employees' attitudes, behaviors, and perceptions within organizational settings. The research methodology involves a systematic literature review and thematic analysis of existing scholarly literature. Data collection entails comprehensive searches of electronic databases and manual searches of bibliographies to identify relevant sources. The data analysis process involves iterative cycles of reading, coding, and thematic synthesis to identify patterns, themes, and theoretical insights embedded within the literature. The results reveal that income tax policies have multifaceted impacts on work motivation, shaping employees' attitudes, behaviors, and organizational dynamics. From an economic perspective, taxation policies influence labor supply, turnover rates, and compensation expectations. From a psychological standpoint, taxation policies impact employees' perceptions of fairness, autonomy, and control. Sociologically, taxation policies reflect broader societal values and power dynamics, shaping organizational culture and employee experiences. The findings underscore the importance of aligning taxation policies with organizational values and objectives to promote a culture of fairness, equity, and inclusivity within the organization. Transparent communication about taxation policies and their implications for compensation and benefits is essential for fostering a positive work environment conducive to motivation and performance.
Taxes and Sustainability: Integrating Financial and Ecological Aspects into Strategic Management Muhammad Yamin Noch; Mohammad Ridwan Rumasukun
Golden Ratio of Taxation Studies Vol. 4 No. 1 (2024): December - May
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v4i1.624

Abstract

This qualitative research explores the intricate relationship between income tax policies and work motivation from multiple perspectives, including economic, psychological, sociological, and organizational behavior. The study aims to understand how income tax policies influence employees' attitudes, behaviors, and perceptions within organizational settings. The research methodology involves a systematic literature review and thematic analysis of existing scholarly literature. Data collection entails comprehensive searches of electronic databases and manual searches of bibliographies to identify relevant sources. The data analysis process involves iterative cycles of reading, coding, and thematic synthesis to identify patterns, themes, and theoretical insights embedded within the literature. The results reveal that income tax policies have multifaceted impacts on work motivation, shaping employees' attitudes, behaviors, and organizational dynamics. From an economic perspective, taxation policies influence labor supply, turnover rates, and compensation expectations. From a psychological standpoint, taxation policies impact employees' perceptions of fairness, autonomy, and control. Sociologically, taxation policies reflect broader societal values and power dynamics, shaping organizational culture and employee experiences. The findings underscore the importance of aligning taxation policies with organizational values and objectives to promote a culture of fairness, equity, and inclusivity within the organization. Transparent communication about taxation policies and their implications for compensation and benefits is essential for fostering a positive work environment conducive to motivation and performance.
Tax Study and Financial Performance in the Tourism Industry Post-Pandemic Mohammad Ridwan Rumasukun; Muhammad Yamin Noch
Golden Ratio of Taxation Studies Vol. 4 No. 1 (2024): December - May
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v4i1.625

Abstract

This study conducts a comprehensive literature review to investigate the intersection of taxation policies and financial performance in the tourism industry, particularly in the post-pandemic context. The research aims to examine the impact of the COVID-19 pandemic on tourism financial performance, assess the role of taxation policies in supporting tourism recovery, and identify implications for theory and practice. A systematic review methodology is employed, involving the identification, evaluation, and synthesis of relevant literature from academic databases and scholarly sources. The analysis reveals significant adverse impacts of the pandemic on tourism revenues, profitability, and employment, exacerbating existing vulnerabilities within the sector. Taxation policies emerge as critical instruments for mitigating economic downturns, fostering resilience, and promoting sustainable development in tourism-dependent communities. Key findings underscore the need for flexible and adaptive taxation policies that align with evolving industry dynamics and prioritize social equity, environmental sustainability, and destination competitiveness. Implications for policymakers, industry stakeholders, and destination managers are discussed, emphasizing the importance of collaborative governance, innovation, and stakeholder engagement in shaping a more resilient and inclusive tourism future. The study contributes to theoretical understanding and practical decision-making in the field, offering insights into the multifaceted relationship between taxation policies, financial performance, and destination development in the post-pandemic era.
Tax Reform and Its Impact on Gender Equality in the Workforce Suryani, Wina
Golden Ratio of Taxation Studies Vol. 4 No. 1 (2024): December - May
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v4i1.621

Abstract

This qualitative research investigates the nexus between tax reform and gender equality in the workforce, aiming to provide insights into the impact of tax policies on labor market dynamics and gender disparities. Employing a systematic literature review methodology, diverse scholarly sources from economics, sociology, gender studies, and public policy are analyzed to discern patterns, themes, and relationships within the data. The study examines the differential effects of tax reforms on men and women, highlighting disparities in labor force participation, earnings distribution, and economic empowerment. Findings suggest that tax policies intersect with broader socio-economic inequalities, magnifying disparities experienced by marginalized groups, particularly women of color and immigrant women. However, the research also identifies opportunities for promoting gender equality through targeted tax incentives, progressive taxation schemes, and gender-responsive public finance measures. The study underscores the importance of adopting intersectional approaches to tax reform and integrating gender perspectives into policy design, implementation, and evaluation processes to foster greater inclusivity and equity within tax systems.
Income Tax and Its Influence on Work Motivation: A Human Resource Management Perspective Saputra, Doni
Golden Ratio of Taxation Studies Vol. 4 No. 1 (2024): December - May
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v4i1.622

Abstract

This research explores the intricate relationship between income tax policies and work motivation within organizational contexts. The study aims to empirically examine how income tax influences work motivation and to provide evidence-based recommendations for enhancing organizational policies and practices. Adopting a quantitative descriptive research design, data were collected through surveys or structured interviews from a diverse sample of employees across different industries. The analysis revealed that the tax burden and disposable income significantly impact employees' financial incentives and disincentives for work. Moreover, perceptions of tax fairness and distributive justice play a crucial role in shaping employees' attitudes toward work and organizational commitment. The findings underscore the need for organizations to consider the psychological and behavioral responses of employees to income tax policies and to develop strategies to mitigate negative impacts on work motivation. Key recommendations include fostering trust between taxpayers and tax authorities, promoting perceptions of fairness in tax policies, and creating a supportive organizational environment. This study contributes to advancing knowledge in both academic and practical realms, facilitating informed decision-making for organizational leaders and policymakers.
Income Tax and Its Influence on Work Motivation: A Human Resource Management Perspective Kusuma, Dita
Golden Ratio of Taxation Studies Vol. 4 No. 1 (2024): December - May
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v4i1.623

Abstract

This qualitative research explores the intricate relationship between income tax policies and work motivation from multiple perspectives, including economic, psychological, sociological, and organizational behavior. The study aims to understand how income tax policies influence employees' attitudes, behaviors, and perceptions within organizational settings. The research methodology involves a systematic literature review and thematic analysis of existing scholarly literature. Data collection entails comprehensive searches of electronic databases and manual searches of bibliographies to identify relevant sources. The data analysis process involves iterative cycles of reading, coding, and thematic synthesis to identify patterns, themes, and theoretical insights embedded within the literature. The results reveal that income tax policies have multifaceted impacts on work motivation, shaping employees' attitudes, behaviors, and organizational dynamics. From an economic perspective, taxation policies influence labor supply, turnover rates, and compensation expectations. From a psychological standpoint, taxation policies impact employees' perceptions of fairness, autonomy, and control. Sociologically, taxation policies reflect broader societal values and power dynamics, shaping organizational culture and employee experiences. The findings underscore the importance of aligning taxation policies with organizational values and objectives to promote a culture of fairness, equity, and inclusivity within the organization. Transparent communication about taxation policies and their implications for compensation and benefits is essential for fostering a positive work environment conducive to motivation and performance.
Taxes and Sustainability: Integrating Financial and Ecological Aspects into Strategic Management Noch, Muhammad Yamin; Rumasukun, Mohammad Ridwan
Golden Ratio of Taxation Studies Vol. 4 No. 1 (2024): December - May
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v4i1.624

Abstract

This qualitative research explores the intricate relationship between income tax policies and work motivation from multiple perspectives, including economic, psychological, sociological, and organizational behavior. The study aims to understand how income tax policies influence employees' attitudes, behaviors, and perceptions within organizational settings. The research methodology involves a systematic literature review and thematic analysis of existing scholarly literature. Data collection entails comprehensive searches of electronic databases and manual searches of bibliographies to identify relevant sources. The data analysis process involves iterative cycles of reading, coding, and thematic synthesis to identify patterns, themes, and theoretical insights embedded within the literature. The results reveal that income tax policies have multifaceted impacts on work motivation, shaping employees' attitudes, behaviors, and organizational dynamics. From an economic perspective, taxation policies influence labor supply, turnover rates, and compensation expectations. From a psychological standpoint, taxation policies impact employees' perceptions of fairness, autonomy, and control. Sociologically, taxation policies reflect broader societal values and power dynamics, shaping organizational culture and employee experiences. The findings underscore the importance of aligning taxation policies with organizational values and objectives to promote a culture of fairness, equity, and inclusivity within the organization. Transparent communication about taxation policies and their implications for compensation and benefits is essential for fostering a positive work environment conducive to motivation and performance.
Tax Study and Financial Performance in the Tourism Industry Post-Pandemic Rumasukun, Mohammad Ridwan; Noch, Muhammad Yamin
Golden Ratio of Taxation Studies Vol. 4 No. 1 (2024): December - May
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v4i1.625

Abstract

This study conducts a comprehensive literature review to investigate the intersection of taxation policies and financial performance in the tourism industry, particularly in the post-pandemic context. The research aims to examine the impact of the COVID-19 pandemic on tourism financial performance, assess the role of taxation policies in supporting tourism recovery, and identify implications for theory and practice. A systematic review methodology is employed, involving the identification, evaluation, and synthesis of relevant literature from academic databases and scholarly sources. The analysis reveals significant adverse impacts of the pandemic on tourism revenues, profitability, and employment, exacerbating existing vulnerabilities within the sector. Taxation policies emerge as critical instruments for mitigating economic downturns, fostering resilience, and promoting sustainable development in tourism-dependent communities. Key findings underscore the need for flexible and adaptive taxation policies that align with evolving industry dynamics and prioritize social equity, environmental sustainability, and destination competitiveness. Implications for policymakers, industry stakeholders, and destination managers are discussed, emphasizing the importance of collaborative governance, innovation, and stakeholder engagement in shaping a more resilient and inclusive tourism future. The study contributes to theoretical understanding and practical decision-making in the field, offering insights into the multifaceted relationship between taxation policies, financial performance, and destination development in the post-pandemic era.

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