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Aditya Halim Perdana Kusuma Putra
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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 5 Documents
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Search results for , issue "Vol. 5 No. 1 (2025): December - May" : 5 Documents clear
Analysis of The Impact of Company Existence Related to Tax Holiday and Allowance Asmin, Erny Amriani; Gemina, Dwi; Gemini, Pra; Hutajulu, Immanoel Gunawan; Mashadi, M.; Hutajului, Richard Surungan
Golden Ratio of Taxation Studies Vol. 5 No. 1 (2025): December - May
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v5i1.320

Abstract

This study aims to analyze the impact of a company’s existence receiving tax holidays and allowances on the surrounding community. Data were collected from the community around the company, local government, and management and analyzed descriptively. The sample comprises 10 people from the community around LNK, Mojokerto local government, and company representatives. Similarly, data were collected from 10 communities around EOJI located in Gresik, a representative from the local government and the company using the Non- Probability Accidental Sampling technique. They were then classified to obtain an overview of the total impact of the two companies receiving TA and TH, with 50%, 30%, and 20% weight from the perspective of the surrounding community, regional government, and the company, respectively. The results showed that LNK has an impact of 82.96 with a good category, thus, it is recommended as a good company with a positive and significant impact on the community. EOJI is only 67.35% and can not be recommended to get TA and TH because the benefits are not significant enough for the surrounding community. This study recommends that the government, as the policyholder in the provision of TA and TH, pay more attention to the impact of the company’s existence from the Social, Economic, CSR, and Environmental aspects. Further studies should be conducted on different companies receiving to determine the policy effectiveness of giving TA and TH.
The Role of Taxes in Supporting Sustainability: An Integration of Economic and Environmental Perspectives Sapiri, Muhtar
Golden Ratio of Taxation Studies Vol. 5 No. 1 (2025): December - May
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v5i1.614

Abstract

This qualitative literature review explores the intersection of taxation and sustainability, aiming to provide a comprehensive understanding of the role of taxes in promoting environmental stewardship and economic efficiency. The research methodology involves systematic search, selection, and thematic analysis of relevant scholarly articles, books, and reports. Key findings indicate that environmental taxation serves as a pivotal policy tool for internalizing externalities, incentivizing innovation, and driving behavioral change towards sustainable practices. Carbon taxes and eco-taxes on pollutants have demonstrated effectiveness in reducing emissions and pollution levels while generating revenues for environmental conservation. However, challenges persist in addressing distributional impacts and safeguarding industrial competitiveness. Behavioral insights suggest that framing tax policies in terms of social norms and incorporating behavioral nudges can enhance compliance and foster pro-environmental behavior. Institutional contexts play a critical role in shaping the effectiveness of environmental tax policies, highlighting the need for holistic policy frameworks that balance environmental objectives with economic considerations. Future research should focus on evaluating the long-term impacts of environmental taxation, exploring innovative tax instruments, and adopting interdisciplinary approaches to address sustainability challenges comprehensively.
Influence of Taxes on Capital Flows and Foreign Direct Investment Aisyah, Siti
Golden Ratio of Taxation Studies Vol. 5 No. 1 (2025): December - May
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v5i1.615

Abstract

This qualitative literature review investigates the influence of taxation policies on capital flows and Foreign Direct Investment (FDI). The research aims to provide a comprehensive understanding of the relationship between taxes and international investment patterns, focusing on theoretical frameworks, empirical evidence, and policy implications. The research methodology involves a systematic search and analysis of relevant scholarly literature from reputable academic databases. Thematic analysis is employed to identify recurring themes and patterns in the literature, ensuring rigor and reliability in the findings. The results reveal that taxes play a significant role in shaping FDI inflows, with higher tax rates generally deterring foreign investors. However, the impact of taxes on FDI varies depending on contextual factors such as economic development, sectoral composition, and institutional quality. Mechanisms through which taxes influence investment behavior include their direct impact on after-tax profitability, as well as indirect effects on investor perceptions of risk and return. Policy implications highlight the importance of tax competitiveness, institutional quality, and complementary measures in attracting and retaining FDI.
Ethical Perceptions of Tax Evasion Among Non-Employee Taxpayers in Surabaya: Love of Money, Religiosity, Justice, and Culture as Moderating Wahyudi, Nanda Syafira; Irwandi, Soni Agus
Golden Ratio of Taxation Studies Vol. 5 No. 1 (2025): December - May
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v5i1.1270

Abstract

This study aims to examine the impact of ethical perceptions of tax evasion on non-employee taxpayers in Surabaya, with love of money, religiosity, justice, and culture as moderating variables. A quantitative research method is employed using the snowball sampling technique, involving 130 non-employee taxpayer respondents in Surabaya. Data analysis is conducted using PLS-SEM (Partial Least Squares Structural Equation Modeling) with the assistance of Smart PLS 4.0. The expected findings of this study suggest that love of money has a positive effect on ethical perceptions of tax evasion, whereas religiosity and justice have negative effects. However, when moderated by culture, love of money exhibits a negative effect, religiosity shows a positive effect, and justice has a positive effect. Nevertheless, the actual results indicate that love of money has a positive effect on ethical perceptions of tax evasion, while religiosity has no significant effect, and justice has a negative effect. When moderated by culture, love of money has no effect, religiosity demonstrates a negative effect, and justice has a positive effect. These findings highlight the complex interactions between love of money, religiosity, justice, and culture in shaping ethical perceptions of tax evasion.
The Effect of Excise Burden, Income Smoothing, and Effective Tax Rate (ETR) on Financial Performance Saffanah, Nurina; Pratama, Vanny Arsamba
Golden Ratio of Taxation Studies Vol. 5 No. 1 (2025): December - May
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v5i1.1392

Abstract

The tobacco industry is a strategic sector the significantly contributes to national revenue through excise and taxation. However, high fiscal burdens may suppress the financial performance of companies operating in this sector. This study aims to examine the effect of excise burden, income smoothing practices, and effective tax rate (ETR) on the financial performance of tobacco companies listed on the Indonesia Stock Exchange (IDX). A quantitative approach as employed using multiple linear regression analysis. The data were obtained from secondary sources, namely annual reports of four tobacco companies over the period of 2021 to 2023, resulting in a total of 12 observations (N=12). The results indicate that excise burden has a significant negative effect on Return on Assets (ROA), income smoothing has a significant positive effect on ROA, and ETR also has a significant negative effect on ROA. These findings suggest that fiscal pressure from excise and taxation needs to be counterbalanced by adaptive managerial strategies, such as cost efficiency and healthy earnings management. The results align with cost theory, signaling theory, and agency theory. In conclusion, internal fiscal management plays a critical role in maintaining profitability under increasingly strict government regulations. Companies are advised to enhance cost control and tax planning as mitigation strategies against fiscal burdens. The practical implication of this study is to provide insights for corporate management and policymakers on the importance of balancing fiscal policy and industry competitiveness.

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