Golden Ratio of Taxation Studies
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.
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<![CDATA[Cost-Benefit Analysis of Carbon Tax Policies for the Automotive Industry ]]>
<![CDATA[Nia Handayani]]>
<![CDATA[ Golden Ratio of Taxation Studies Vol. 4 No. 2 (2024): June - November ]]>
Publisher : <![CDATA[Manunggal Halim Jaya ]]>
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DOI: 10.52970/grts.v4i2.616
<![CDATA[This study examines the implications of carbon tax policies on the automotive industry, aiming to provide insights into environmental, economic, and social aspects. Employing a qualitative research approach, a comprehensive literature review synthesizes existing studies on carbon taxation and its relevance to the automotive sector. The research design involves systematically identifying and analyzing scholarly articles, policy reports, and industry publications. Thematic analysis is conducted to extract key findings regarding the effectiveness of carbon tax policies, their impact on emissions reduction, economic incentives for innovation, and distributional considerations. The findings indicate that carbon taxes serve as effective market-based mechanisms for internalizing carbon emissions' external costs, driving emissions reductions, stimulating technological innovation, and promoting sustainable mobility transitions. However, the regressive nature of carbon taxes raises concerns about their distributional impacts, necessitating targeted interventions to mitigate disparities and promote social equity. Overall, this study underscores the importance of designing and implementing carbon tax policies that balance environmental imperatives with social considerations to achieve sustainable and equitable outcomes.]]>
<![CDATA[Implementation of Digital Taxes: Implications for Financial Management in Multinational Companies ]]>
<![CDATA[Mohammad Ridwan Rumasukun]]>;
<![CDATA[Muhammad Yamin Noch]]>
<![CDATA[ Golden Ratio of Taxation Studies Vol. 4 No. 2 (2024): June - November ]]>
Publisher : <![CDATA[Manunggal Halim Jaya ]]>
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DOI: 10.52970/grts.v4i2.617
<![CDATA[This qualitative research explores the implications of digital taxation on the financial management practices of multinational companies (MNCs). Employing a systematic review methodology, the study aims to elucidate the impact of digital taxation regimes on MNCs' transfer pricing strategies, profit repatriation decisions, and compliance costs. By analyzing a diverse range of literature from academic databases and reputable sources, the research identifies key themes and insights relevant to the evolving landscape of digital taxation. Findings reveal that digital taxation has prompted MNCs to adapt their transfer pricing methodologies to reflect the value generated by digital activities, ensuring compliance with tax regulations and minimizing tax risks. Moreover, digital taxation influences MNCs' profit repatriation strategies, as they seek to optimize after-tax returns while navigating the complexities of global tax regimes. The study highlights the challenges posed by compliance costs and regulatory uncertainty in the digital taxation landscape, underscoring the need for adaptive strategies and technological solutions to enhance MNCs' financial resilience. Theoretical implications suggest the importance of further research to deepen our understanding of the mechanisms through which digital taxation affects MNCs' financial management practices. Longitudinal studies and comparative analyses across jurisdictions are recommended to inform policy development and managerial decision-making in the dynamic realm of digital taxation. This research contributes to the academic discourse on digital taxation and provides practical insights for MNCs seeking to navigate the complexities of the digital economy.]]>
<![CDATA[Influence of Regulatory Tax Changes on Business Strategies in the Telecommunications Industry ]]>
<![CDATA[Rani Fitri]]>
<![CDATA[ Golden Ratio of Taxation Studies Vol. 4 No. 2 (2024): June - November ]]>
Publisher : <![CDATA[Manunggal Halim Jaya ]]>
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DOI: 10.52970/grts.v4i2.618
<![CDATA[This qualitative study explores the influence of regulatory tax changes on business strategies in the telecommunications industry. The research aims to provide insights into the complex interplay between tax regulations, strategic decision-making, and industry dynamics within the telecommunications sector. Employing a systematic review and synthesis of scholarly literature, the research methodology involves comprehensive data collection, thematic analysis, and interpretation of findings. The results reveal that tax policies significantly shape telecommunications firms' cost structures, profitability, pricing strategies, and market positioning. Differential tax treatments, such as VAT exemptions and digital services tax rates, have profound implications for firms' strategic responses and competitive advantage. Moreover, the study highlights the importance of regulatory intelligence, agility, and flexibility in navigating regulatory complexities and optimizing firms' tax positions. The findings underscore the multifaceted nature of regulatory tax changes and their implications for business strategies, emphasizing the need for proactive assessment, adaptive responses, and industry engagement. This study contributes to a deeper understanding of the dynamic relationship between tax regulations and strategic decision-making in the telecommunications industry, informing evidence-based policymaking and managerial practices.]]>
<![CDATA[Cross-Country Study on Taxes and Public Policy in the Health Sector ]]>
<![CDATA[Muhammad Yamin Noch]]>;
<![CDATA[Mohammad Ridwan Rumasukun]]>
<![CDATA[ Golden Ratio of Taxation Studies Vol. 4 No. 2 (2024): June - November ]]>
Publisher : <![CDATA[Manunggal Halim Jaya ]]>
Show Abstract
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DOI: 10.52970/grts.v4i2.619
<![CDATA[This study aims to comprehensively analyze the impact of taxation policies on health outcomes through a systematic review and thematic analysis of existing literature. Utilizing qualitative research methods, data were collected from academic databases, scholarly journals, and government reports using predefined search terms related to taxation policies and health outcomes. Thematic analysis was employed to identify key themes and patterns across selected studies, focusing on the effectiveness of taxation policies, the role of public policy interventions, and equity considerations. The findings suggest that taxation policies, particularly sin taxes targeting harmful products, play a significant role in shaping health behaviors and improving public health outcomes. However, the effectiveness of these policies may vary depending on contextual factors and the level of compliance. Public policy interventions, including regulatory frameworks and funding mechanisms, are crucial for maximizing the health impact of taxation policies and ensuring equitable access to healthcare services. Equity considerations are paramount in taxation policy design to mitigate socio-economic disparities in healthcare access. This research underscores the importance of cross-country comparative analyses, longitudinal studies, and interdisciplinary approaches to advance knowledge in this field and inform evidence-based policy decisions.]]>
<![CDATA[Evaluation of Property Taxes and Their Impact on the Real Estate Market ]]>
<![CDATA[Arif Setyo]]>
<![CDATA[ Golden Ratio of Taxation Studies Vol. 4 No. 2 (2024): June - November ]]>
Publisher : <![CDATA[Manunggal Halim Jaya ]]>
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DOI: 10.52970/grts.v4i2.620
<![CDATA[This qualitative study explores the impact of property taxes on the real estate market through a comprehensive literature review and thematic analysis. The research aims to elucidate the multifaceted dynamics of property taxation, focusing on its effects on property values, investment behavior, and local government finance. Adopting an exploratory and descriptive research design, the study systematically examines existing literature from diverse sources to uncover underlying themes and patterns related to property taxation. Data collection involves extensive review of scholarly articles, books, reports, and policy documents, employing snowball sampling techniques to enhance comprehensiveness. Thematic analysis is conducted to categorize and interpret key findings, including the capitalization effect of property taxes on property values, the role of tax incentives in stimulating investment, and the challenges posed by property tax dependence in local government finance. The study underscores the importance of considering contextual factors, such as market conditions and socio-economic dynamics, in understanding the complex relationship between property taxes and the real estate market. The findings have implications for policymakers, practitioners, and researchers, highlighting the need for targeted tax relief programs, innovative policy solutions, and interdisciplinary collaboration to address the challenges and opportunities associated with property taxation.]]>
<![CDATA[Cost-Benefit Analysis of Carbon Tax Policies for the Automotive Industry ]]>
<![CDATA[Handayani, Nia]]>
<![CDATA[ Golden Ratio of Taxation Studies Vol. 4 No. 2 (2024): June - November ]]>
Publisher : <![CDATA[Manunggal Halim Jaya ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.52970/grts.v4i2.616
<![CDATA[This study examines the implications of carbon tax policies on the automotive industry, aiming to provide insights into environmental, economic, and social aspects. Employing a qualitative research approach, a comprehensive literature review synthesizes existing studies on carbon taxation and its relevance to the automotive sector. The research design involves systematically identifying and analyzing scholarly articles, policy reports, and industry publications. Thematic analysis is conducted to extract key findings regarding the effectiveness of carbon tax policies, their impact on emissions reduction, economic incentives for innovation, and distributional considerations. The findings indicate that carbon taxes serve as effective market-based mechanisms for internalizing carbon emissions' external costs, driving emissions reductions, stimulating technological innovation, and promoting sustainable mobility transitions. However, the regressive nature of carbon taxes raises concerns about their distributional impacts, necessitating targeted interventions to mitigate disparities and promote social equity. Overall, this study underscores the importance of designing and implementing carbon tax policies that balance environmental imperatives with social considerations to achieve sustainable and equitable outcomes.]]>
<![CDATA[Implementation of Digital Taxes: Implications for Financial Management in Multinational Companies ]]>
<![CDATA[Rumasukun, Mohammad Ridwan]]>;
<![CDATA[Noch, Muhammad Yamin]]>
<![CDATA[ Golden Ratio of Taxation Studies Vol. 4 No. 2 (2024): June - November ]]>
Publisher : <![CDATA[Manunggal Halim Jaya ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.52970/grts.v4i2.617
<![CDATA[This qualitative research explores the implications of digital taxation on the financial management practices of multinational companies (MNCs). Employing a systematic review methodology, the study aims to elucidate the impact of digital taxation regimes on MNCs' transfer pricing strategies, profit repatriation decisions, and compliance costs. By analyzing a diverse range of literature from academic databases and reputable sources, the research identifies key themes and insights relevant to the evolving landscape of digital taxation. Findings reveal that digital taxation has prompted MNCs to adapt their transfer pricing methodologies to reflect the value generated by digital activities, ensuring compliance with tax regulations and minimizing tax risks. Moreover, digital taxation influences MNCs' profit repatriation strategies, as they seek to optimize after-tax returns while navigating the complexities of global tax regimes. The study highlights the challenges posed by compliance costs and regulatory uncertainty in the digital taxation landscape, underscoring the need for adaptive strategies and technological solutions to enhance MNCs' financial resilience. Theoretical implications suggest the importance of further research to deepen our understanding of the mechanisms through which digital taxation affects MNCs' financial management practices. Longitudinal studies and comparative analyses across jurisdictions are recommended to inform policy development and managerial decision-making in the dynamic realm of digital taxation. This research contributes to the academic discourse on digital taxation and provides practical insights for MNCs seeking to navigate the complexities of the digital economy.]]>
<![CDATA[Influence of Regulatory Tax Changes on Business Strategies in the Telecommunications Industry ]]>
<![CDATA[Fitri, Rani]]>
<![CDATA[ Golden Ratio of Taxation Studies Vol. 4 No. 2 (2024): June - November ]]>
Publisher : <![CDATA[Manunggal Halim Jaya ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.52970/grts.v4i2.618
<![CDATA[This qualitative study explores the influence of regulatory tax changes on business strategies in the telecommunications industry. The research aims to provide insights into the complex interplay between tax regulations, strategic decision-making, and industry dynamics within the telecommunications sector. Employing a systematic review and synthesis of scholarly literature, the research methodology involves comprehensive data collection, thematic analysis, and interpretation of findings. The results reveal that tax policies significantly shape telecommunications firms' cost structures, profitability, pricing strategies, and market positioning. Differential tax treatments, such as VAT exemptions and digital services tax rates, have profound implications for firms' strategic responses and competitive advantage. Moreover, the study highlights the importance of regulatory intelligence, agility, and flexibility in navigating regulatory complexities and optimizing firms' tax positions. The findings underscore the multifaceted nature of regulatory tax changes and their implications for business strategies, emphasizing the need for proactive assessment, adaptive responses, and industry engagement. This study contributes to a deeper understanding of the dynamic relationship between tax regulations and strategic decision-making in the telecommunications industry, informing evidence-based policymaking and managerial practices.]]>
<![CDATA[Cross-Country Study on Taxes and Public Policy in the Health Sector ]]>
<![CDATA[Noch, Muhammad Yamin]]>;
<![CDATA[Rumasukun, Mohammad Ridwan]]>
<![CDATA[ Golden Ratio of Taxation Studies Vol. 4 No. 2 (2024): June - November ]]>
Publisher : <![CDATA[Manunggal Halim Jaya ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.52970/grts.v4i2.619
<![CDATA[This study aims to comprehensively analyze the impact of taxation policies on health outcomes through a systematic review and thematic analysis of existing literature. Utilizing qualitative research methods, data were collected from academic databases, scholarly journals, and government reports using predefined search terms related to taxation policies and health outcomes. Thematic analysis was employed to identify key themes and patterns across selected studies, focusing on the effectiveness of taxation policies, the role of public policy interventions, and equity considerations. The findings suggest that taxation policies, particularly sin taxes targeting harmful products, play a significant role in shaping health behaviors and improving public health outcomes. However, the effectiveness of these policies may vary depending on contextual factors and the level of compliance. Public policy interventions, including regulatory frameworks and funding mechanisms, are crucial for maximizing the health impact of taxation policies and ensuring equitable access to healthcare services. Equity considerations are paramount in taxation policy design to mitigate socio-economic disparities in healthcare access. This research underscores the importance of cross-country comparative analyses, longitudinal studies, and interdisciplinary approaches to advance knowledge in this field and inform evidence-based policy decisions.]]>
<![CDATA[Evaluation of Property Taxes and Their Impact on the Real Estate Market ]]>
<![CDATA[Setyo, Arif]]>
<![CDATA[ Golden Ratio of Taxation Studies Vol. 4 No. 2 (2024): June - November ]]>
Publisher : <![CDATA[Manunggal Halim Jaya ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.52970/grts.v4i2.620
<![CDATA[This qualitative study explores the impact of property taxes on the real estate market through a comprehensive literature review and thematic analysis. The research aims to elucidate the multifaceted dynamics of property taxation, focusing on its effects on property values, investment behavior, and local government finance. Adopting an exploratory and descriptive research design, the study systematically examines existing literature from diverse sources to uncover underlying themes and patterns related to property taxation. Data collection involves extensive review of scholarly articles, books, reports, and policy documents, employing snowball sampling techniques to enhance comprehensiveness. Thematic analysis is conducted to categorize and interpret key findings, including the capitalization effect of property taxes on property values, the role of tax incentives in stimulating investment, and the challenges posed by property tax dependence in local government finance. The study underscores the importance of considering contextual factors, such as market conditions and socio-economic dynamics, in understanding the complex relationship between property taxes and the real estate market. The findings have implications for policymakers, practitioners, and researchers, highlighting the need for targeted tax relief programs, innovative policy solutions, and interdisciplinary collaboration to address the challenges and opportunities associated with property taxation.]]>
