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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 3 Documents
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Search results for , issue "Vol. 6 No. 1 (2026): December - May" : 3 Documents clear
Effect of E-Filing Quality and Tax Services on Taxpayer Compliance, Moderated by Compliance Costs Huda, Rofiul; Daulay, Pardamean; Rulandari, Novianita
Golden Ratio of Taxation Studies Vol. 6 No. 1 (2026): December - May
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v6i1.612

Abstract

Low taxpayer compliance in Indonesia, evidenced by a tax-to-GDP ratio of only 12.1% in 2022, presents a significant challenge despite the implementation of the e-filing system aimed at improving tax reporting efficiency. This study examines the influence of e-filing system quality and tax service quality on individual taxpayer compliance at the Samarinda Ulu Primary Tax Service Office (KPP Pratama Samarinda Ulu), East Kalimantan—a strategic location with 6.22% economic growth in Q1 2024, yet facing an energy transition that affects tax revenues—with compliance cost as a moderating variable. Utilizing a quantitative approach, data were collected from 100 taxpayers through Likert-scale questionnaires and analyzed using Structural Equation Modeling (SEM) with SmartPLS 4. Validity was assessed using factor loadings (>0.70), AVEs (>0.50), and Cronbach's Alpha (>0.70), while varying questionnaire formats controlled standard-method bias. The results show that e-filing system quality does not significantly influence compliance, whereas tax service quality has a significant positive effect. Compliance cost does not moderate either relationship. These findings underscore the importance of enhancing service quality, particularly responsiveness and empathy, to drive compliance. At the same time, improvements to the e-filing system are necessary to address technical issues in Samarinda. Managerial implications suggest team member training and system optimization to support national tax reform.
Tax Compliance Behavior, Digital Tax Services, and Business Sustainability: The Role of Perceived Tax Fairness in SME Survival Siregar, Muhammad Fajeri; Tarigan, Egy Juwita
Golden Ratio of Taxation Studies Vol. 6 No. 1 (2026): December - May
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v6i1.1729

Abstract

This study aims to examine the interrelationship between tax compliance behavior, digital tax services, and business sustainability among small and medium-sized enterprises (SMEs), with particular emphasis on the role of perceived tax fairness in supporting SME survival. Using a qualitative research approach based on an in-depth literature study, this research systematically reviews and synthesizes recent and relevant scholarly works on behavioral tax compliance, digital tax administration, and SME sustainability. Academic articles, policy reports, and theoretical studies published in reputable journals were analyzed using thematic analysis to identify dominant patterns, mechanisms, and conceptual linkages among the core constructs. The findings indicate that tax compliance behavior in SMEs is strongly influenced not only by enforcement mechanisms but also by administrative capacity, digital system quality, and institutional trust. Digital tax services contribute positively to compliance and sustainability when they reduce compliance costs, enhance procedural clarity, and are perceived as fair by SME owner-managers. However, when digitalization increases complexity or is perceived as inequitable, it may intensify administrative burdens and weaken business resilience. The study further finds that perceived tax fairness functions as a critical conditioning mechanism that strengthens voluntary compliance and enables SMEs to reallocate resources toward resilience-building activities. Overall, the research highlights that fairness-oriented digital tax administration can simultaneously improve compliance effectiveness and support the long-term sustainability and survival of SMEs, offering important theoretical and managerial implications for sustainable tax policy design.
Analysis of Sharia Accounting Principles in the Mandar Local Snack Business Model in Majene Regency Wahyuni, Sri; Ilyas, Herlina; Ghalib, Abdul
Golden Ratio of Taxation Studies Vol. 6 No. 1 (2026): December - May
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v6i1.1790

Abstract

This study aims to analyze how the principles of Sharia accounting are applied in the Mandar local snack industry in Majene Regency. Mandar's local snack industry is a rapidly growing community business sector and is an important part of the regional economy. However, the application of sharia accounting principles in business activities still faces various obstacles, including a lack of understanding of sharia concepts among business actors, unstandardized financial records, and limited access to sharia accounting literature. This study uses a qualitative, phenomenological approach to understand the direct experiences of business actors. Data were obtained through in-depth interviews, observations, and documentation, and analyzed interpretively to identify the main themes related to the application of sharia principles. The results of the study show that business actors have sought to implement the values of honesty, transparency, and fairness, but have not fully complied with Sharia accounting standards due to limited technical understanding and inadequate systematic recording. This research provides an empirical picture of the implementation of Sharia accounting in local small businesses. It offers recommendations to increase Sharia accounting literacy and support MSMEs. This finding is expected to be a reference for the development of policies to support sharia-based MSMEs.

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