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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 9 Documents
 1 
Search results for , issue "Vol. 5 No. 2 (2025): June - November" : 9 Documents clear
The Effect of Sales Growth, Capital Intensity, and Company Age on Tax Avoidance in Energi Sector Companies on The Indonesia Stock Exchange for The Period 2020-2022 Bangsawan, Achdian Anggreny; Amiruddin, Nuraini; Husain, Amiruddin
Golden Ratio of Taxation Studies Vol. 5 No. 2 (2025): June - November
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v5i2.1431

Abstract

This study aims to analyze the effect of sales growth, capital intensity, and company age on tax avoidance in energy sector companies on the Indonesia Stock Exchange for 2020-2022. This study uses secondary data from financial statements with an observation period from 2020 to 2022. The number of companies sampled was 26 companies for three years, so the total observation data used was 78 samples. The sampling technique was carried out using a purposive sampling method. The data analysis method in this study uses multiple linear regression analysis with the help of the IBM SPSS version 30 program. Based on the research results, the variables of sales growth, capital intensity, and company age significantly affect tax avoidance. While sales growth has a negative and significant effect on tax avoidance, capital intensity does not affect tax avoidance, and company age has a positive and significant impact on tax avoidance.
The Effect of Corporate Tax, Managerial Ownership, and Company Growth on Dividend Payments Futri, Jayanti Ega; Randa, Gusti; Nasution, Yaman Udayef; Saputra, Alex
Golden Ratio of Taxation Studies Vol. 5 No. 2 (2025): June - November
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v5i2.1317

Abstract

This study aims to empirically examine the effect of corporate tax, managerial ownership, and company growth on dividend payments. The research was conducted on manufacturing companies in the chemical industry sub-sector listed on the Indonesia Stock Exchange (IDX) from 2016 to 2020. This study employed a descriptive associative method using secondary data. The samples were selected using a purposive sampling technique, resulting in 80 observations from 16 companies over five years. Data analysis was conducted using Microsoft Excel and EViews 9, including descriptive statistics to describe data characteristics, model fit tests to assess model suitability, classical assumption tests to ensure data validity, coefficient of determination (R²) to measure model explanatory power, and panel data regression to test hypotheses. The F-test results show that corporate tax, managerial ownership, and company growth simultaneously significantly affect dividend payments. The t-test results indicate that managerial ownership and company growth partially have a positive and significant impact on dividend payments, while corporate tax does not have a significant effect. This finding suggests corporate tax policies may not influence companies' dividend distribution decisions.
Capital Intensity as a Moderator of the Relationship Between Profitability, Leverage, and Tax Aggressiveness: Evidence from Indonesia's Food and Beverage Sector Amin, Rahmahdani; Junaid, Asriani; Nurfadila, N.
Golden Ratio of Taxation Studies Vol. 5 No. 2 (2025): June - November
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v5i2.1598

Abstract

This study aims to determine and analyze the effect of profitability and leverage on tax aggressiveness, moderated by capital intensity. The population in this study was manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange in 2021-2023, using a purposive sampling technique. The secondary data used in this study were accessed through www.idx.co.id. Data obtained in this study were from 71 companies that met the criteria. The analysis results show that profitability negatively and significantly affects tax aggressiveness. Meanwhile, leverage has a positive and significant effect on tax aggressiveness. The moderating variable, capital intensity, moderates the relationship between profitability and tax aggressiveness in a negative and significant direction, and the moderating variable, capital intensity, moderates the relationship between leverage and tax aggressiveness in a positive and significant direction.
The Influence of Tax Audits and Tax Collections on the Disbursement of Tax Arrears in the Southern Part of Sumatra, Indonesia Kusumawaty, Mia; Kurniawan, M. Orba; Ramadhan, Arif Syahrul
Golden Ratio of Taxation Studies Vol. 5 No. 2 (2025): June - November
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v5i2.1632

Abstract

This study was conducted to determine the effect of tax audits and collection on tax arrears' disbursement. This study uses an associative research type. The research was conducted in the Pratama Ilir Barat Tax Service Office, Palembang City, Indonesia, involving approximately 100 respondents. The sample used was Probability Sampling, namely, simple random sampling. The variables used in this study are Tax Audit and Tax Collection. The primary data used in this study is primary data. Data collection techniques were carried out using questionnaires. Hypothesis testing shows that tax audits and collections significantly affect the disbursement of tax arrears. Overall, a good relationship between tax officers and taxpayers, coupled with an efficient tax audit process and information technology support, can significantly affect the disbursement of tax arrears by accelerating payments and reducing the possibility of delays. The final results show that tax audits affect the disbursement of tax arrears. The better and more tax collection, both by warning and coercion by the tax authorities, results in higher and greater disbursement of tax arrears. Furthermore, the disbursement of tax arrears will certainly increase tax revenues. The study found that law enforcement against the settlement of tax arrears has been carried out seriously by the authorities, in this case, the local Regional Tax and Retribution Agency.
Corporate Social Responsibility and Corporate Governance: Drivers or Hinders of Tax Aggressiveness? Inka, Deva Ananda; Sari, Shinta Permata
Golden Ratio of Taxation Studies Vol. 5 No. 2 (2025): June - November
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v5i2.1439

Abstract

Taxes are one of the sources of state revenue that make the most significant contribution to implementing state activities. Good corporate governance can improve a company's tax compliance. This research aims to gather empirical evidence on the relationship between corporate social responsibility, independent commissioners, audit committees, audit quality, and tax aggressiveness. This research uses a quantitative approach. Secondary data is the data used in this research, and it is obtained from the database of property and real estate companies listed on the Indonesia Stock Exchange within a period of five years, namely from 2019 to 2023. During this time interval, as many as 15 companies indexed in property and real estate are selected as research samples through purposive sampling techniques. Multiple linear regression analysis, facilitated by SPSS, was employed as a data analysis method in the research. The results of the research prove that corporate social responsibility and the audit committee do not affect tax aggressiveness, while independent commissioners and audit quality affect tax aggressiveness.
The Effect of Profitability, Leverage, Liquidity, Capital Intensity, and Corporate Social Responsibility in Tax Avoidance Ardiyanti, Ervina; Puspitasari, Elen
Golden Ratio of Taxation Studies Vol. 5 No. 2 (2025): June - November
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v5i2.1528

Abstract

Tax avoidance has emerged as a critical concern due to its potential impact on state revenue. This research investigates the influence of profitability, leverage, liquidity, capital intensity, and corporate social responsibility on tax avoidance. The study utilizes financial reports from manufacturing companies listed on the Indonesia Stock Exchange (IDX). Using the purposive sampling method, where the sample was selected based on several predetermined criteria, the research chose 63 company samples from a total population of 207. The study period spanned from 2021 to 2024. Data analysis was conducted using multiple linear regression, processed with IBM SPSS 25 software. The findings show that leverage significantly affects tax avoidance, where high debt produces interest rates that reduce tax burdens. Liquidity has a significant influence, as high liquidity increases tax avoidance through the flexibility of assets. In contrast, profitability, capital intensity, and corporate social responsibility do not have a significant effect on tax avoidance. The company manages strategic liquidity and leverage, prioritizes fiscal compliance, and strengthens CSR for long-term reputation, not just for tax purposes.
Analysis of Transfer Pricing Practices in Avoiding Tax Payments in Indonesia Gultom, Irfan Marganda; Wardhani, Nurhastuty Kesumo
Golden Ratio of Taxation Studies Vol. 5 No. 2 (2025): June - November
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v5i2.1586

Abstract

This study aims to analyze the transfer pricing practices by PT. XX in efforts to avoid tax payments in Indonesia and to identify the methods used to reduce tax burdens through profit shifting. The approach used is a qualitative method with a case study on PT. XX, supported by a review of literature and tax regulations, including the Minister of Finance Regulation No. 22/PMK.03/2020. Data were obtained from interviews with PT—XX employees, as well as an analysis of two contracts and relevant types of internal transactions. The results show that PT. XX's transfer pricing practices include strategies such as profit shifting, charging unreasonably high costs, and utilizing jurisdictions with lower tax rates. Regulatory gaps, the complexity of cross-border transactions, and weak supervision are factors driving these practices. Case studies of other companies, such as PT Adaro Energy Tbk, PT Toyota Motor Manufacturing Indonesia, and PT Toba Pulp Lestari, confirm the significant impact of these practices on the country's tax revenue. The study recommends strengthening regulations, enhancing the capacity of tax supervisory authorities, and harmonizing international standards related to transfer pricing. Additionally, companies are advised to implement Good Corporate Governance principles, and the government should improve its monitoring systems for affiliate transactions to reduce the risk of tax avoidance, particularly for specific products or services of PT. XX makes comparisons with other companies difficult, underscoring the need for further research on this issue.
The Influence of Leverage and Independent Commissioners on Tax Avoidance with Firm Size as a Moderating Variable Anggraeni, Silvia Ayu; Badjuri, Achmad
Golden Ratio of Taxation Studies Vol. 5 No. 2 (2025): June - November
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v5i2.1610

Abstract

This study examines the effect of leverage and independent commissioners on tax avoidance with firm size as a moderating variable in 42 manufacturing companies listed on the Indonesia Stock Exchange during 2020–2024. A quantitative approach was employed using multiple linear regression and moderated regression analysis (MRA). The results show that leverage has a significant positive effect on tax avoidance (β = 11.038, p < 0.001), while independent commissioners have a negative but insignificant effect (β = –2.990, p = 0.231). Firm size strengthens the leverage–tax avoidance relationship and weakens the independent commissioners-tax avoidance relationship, although both effects are statistically insignificant (p > 0.05). The regression model explains 35.6% of the variation in tax avoidance (Adjusted R² = 0.356, F = 8.570, p < 0.001). These findings contribute to agency theory and provide practical implications for policymakers and corporate managers in strengthening governance and tax compliance in Indonesia.
Antecedents of Tax Awareness and The Implementation of Samsat Drive-Thru Services Towards Compliance Motor Vehicle Taxpayers Oktarini , Rahmi Dwi; Tripermata, Lukita; Munandar, Aris
Golden Ratio of Taxation Studies Vol. 5 No. 2 (2025): June - November
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v5i2.1687

Abstract

The tax system in Indonesia continues to evolve to enhance taxpayer compliance. The government strives to provide various more effective policies and services, one of which is through the Samsat Drive Thru innovation. This study focuses on factors that influence tax awareness and examines the impact of the Samsat Drive Thru service on the level of compliance of motor vehicle taxpayers at the UPTB Samsat Palembang 1. Sampling was conducted using the Slovin method to obtain 99 respondents, while the research approach used was quantitative. The collected data were analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) technique. The results of the study indicate that tax awareness has a significant influence on increasing motor vehicle taxpayer compliance. Taxpayers with a high level of awareness tend to be more compliant in fulfilling their obligations on time. Additionally, the implementation of the Samsat Drive Thru service has been proven to increase the efficiency of tax payments by streamlining the service process and standardizing administrative procedures. However, the effectiveness of this service is still influenced by several other factors, including the application of tax sanctions, socialization policies, and the ease of accessing the service. The findings of this study offer valuable insights for the government in designing more effective tax policies. More inclusive service innovations and improved tax education are needed to maximize regional tax revenue. Furthermore, strengthening infrastructure and leveraging technology are crucial aspects of building a more modern and efficient tax system.

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