cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Aditya Halim Perdana Kusuma Putra
Contact Email
adityatrojhan@gmail.com
Phone
+6282292222243
Journal Mail Official
adityatrojhan@gmail.com
Editorial Address
Jalan Tamalate 1 No. 143
Location
Kota makassar,
Sulawesi selatan
INDONESIA
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 72 Documents
 1   2   3   4   5 
Analysis of Factors Affecting Company Management Follow the Amnesty Tax in KPP Madya Makassar B. Burhanuddin
Golden Ratio of Taxation Studies Vol. 1 No. 1 (2021): December - May
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research was conducted with the aim of empirically testing the influence of knowledge, perceptions, tax authorities, benefits, and sanctions on the motivation of company management to participate in tax amnesty at the Office Makassar Middle Tax Service. The method used in this research is descriptive method with survey approach. The sample of this research is the management of companies registered with the Service Office Makassar Middle Tax. Sampling is done with the slovin formula. Methods of data collection is done by questionnaire spread live to management company as much 85 questionnaire. Data analyzed with using Multiple Linear Regression Analysis. The results of this study indicate that simultaneously variable knowledge, perceptions, tax authorities services, benefits and sanctions have a significant effect on motivation management company follow amnesty tax. Based on test Partial variables perception, and benefit, influential positive significant to motivation management company follow amnesty tax, but variables service has no significant positive effect on the motivation of company management to participate in tax amnesty , while the variable knowledge and sanctions have no significant negative effect on management motivation company follow tax amnesty .
The Effect of The Tax System, Tax Audit, And Tax Sanctions Compliance with The Corporate Taxpayer at The Tax Service Office Primary Makassar West Lina Mariana
Golden Ratio of Taxation Studies Vol. 1 No. 1 (2021): December - May
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Aim study this is for analyze influence system taxation, inspection tax, and penalty taxation to obedience must tax body. Amount must tax from year to year the more increase. However the increase in the number of taxpayers is not matched by taxpayer compliance in paying taxes. Problem obedience the Becomes constraint in maximization reception tax. Study this study level obedience must tax body which registered in region KPP Primary Macassar West with use a number of independent variables, namely the tax system, tax audit, and tax sanctions. Data used in This research is the primary data obtained from the research location, namely through the distribution of questionnaires or questionnaire (list question to respondent). Sample consists from 97 respondent which is must tax body active as well as secondary data obtained from KPP Pratama West Makassar which is closely related to research this. Data were tested using multiple linear regression analysis. Testing the data using SPSS 22. Researcher also conducted a validity test and reliability test for the questionnaire. The classic assumption test used is the test multicollinearity, test normality, and test heteroscedasticity. For testing hypothesis researcher use coefficient of determination (R2), Simultaneous test (F-test), and partial test (t-test). Based on the results of the analysis performed it is concluded that the tax system, tax audit, and tax sanctions have an influence positive and significant towards compliance taxpayer body at KPP Makassar Primary West.
The Effect of Taxpayer Awareness, Fiskus Services and Sanctions Taxation on Corporate Taxpayer Compliance R. Rahmi
Golden Ratio of Taxation Studies Vol. 1 No. 1 (2021): December - May
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

In 2011-2013, there was a decrease in the level of corporate taxpayer compliance at KPP Pratama Makassar South. This study aims to test empirically and analyze the influence of taxpayer awareness, tax authorities, and tax sanctions against corporate taxpayer compliance at the Primary Tax Service Office South Makassar. This research was conducted using a survey method of corporate taxpayers at KPP Pratama South Makassar. Samples were obtained by random sampling . Data collection methods through questionnaires, and next data analyzed use analysis regression linear double. Results study this is Awareness must tax, service officer tax/tax and penalty taxation in a manner simultaneous no influential positive and significant on corporate taxpayer compliance. Variable Service of tax officers/tax authorities and tax sanctions partially influential positive but no significant to performance obedience must tax body. Awareness must tax in a manner Partial no influential significant in a manner partial to mandatory compliance tax body.
The Influence of Trust in Government, Spiritual Intelligence and Social Norm on The Motivation to Pay Tax Anugerah Suryani; Y. Yeselinda
Golden Ratio of Taxation Studies Vol. 1 No. 2 (2021): June - November
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims a). To find out the effect of trust in the government on the motivation to pay taxes at the North Makassar Tax Service Office; b). To find out the Effect of Spiritual Intelligence on the Motivation to Pay Taxes at the North Makassar Tax Service Office; c) To find out the effect of social norms on motivation to pay taxes at the North Makassar Tax Service Office; The analytical method used in this study is Multiple Linear Regression analysis. The sample in this study were 100 individual taxpayers at KPP Makassar Utara. The research results show that (1). Trust in the government has a positive and significant effect on motivation to pay taxes with a value of t count = 5,958 > t table = 1,660 with a significance level of 0.000. (2) Spiritual intelligence has a positive and significant effect on motivation to pay taxes at the North Makassar Tax Office with partial t count = 3,347 > t-table = 1,660 with a significance level of 0.001. (3). Social Norms have a positive and significant effect on the performance of employees of the Makassar State Wealth and Auction Service Office. the value of t count = 4,438 > t table = 1,660, with a significance level of 0.000, smaller than the level of α = 5%.
The Influence of Nationalism Attitude, Institutional Perception, and Trust in Willing to Pay Tax Sutomo Manan
Golden Ratio of Taxation Studies Vol. 1 No. 2 (2021): June - November
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research was conducted with the objectives: (1) To analyze the effect of Nationalism Attitudes on Willingness to pay Taxes at KPP Pratama South Makassar (2) To analyze the effect of Institutional Perceptions on Willingness to pay Taxes at the South Makassar Pratama Tax Service Office. (3). To analyze the effect of Trust in Tax Officers on Willingness to pay Taxes at the South Makassar Pratama Tax Service Office. The research method used in this study is descriptive analysis and multiple linear regression analysis, with a total sample of 100 respondents. Based on the results of multiple linear regression analysis, the results show that (1). The attitude of nationalism has a positive and significant effect on the Willingness to pay taxes at the South Makassar Pratama Tax Service Office. (2). Institutional Perception has a positive and significant effect on Willingness to pay Taxes at the South Makassar Pratama Tax Service Office (3). Trust in Tax Officers has a positive and significant effect on Willingness to pay Taxes at the South Makassar Pratama Tax Service Office.
The Effect of Islamic Service Ethics and Organizational Culture on Service Quality and Taxpayer Satisfaction Aditya Halim Perdana Kusuma Putra
Golden Ratio of Taxation Studies Vol. 1 No. 2 (2021): June - November
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of Islamic service ethics and organizational culture on service quality and taxpayer satisfaction at the Wajo Samsat Revenue Technical Implementation Unit office. The Islamic service ethics variable has a positive and significant effect on taxpayer satisfaction through service quality, while organizational culture has a significant negative effect on taxpayer satisfaction through service quality.
The Implementation of The Modernization of The Tax Administrative System on Taxpayer Compliance Personal Person Feriadi Saludin
Golden Ratio of Taxation Studies Vol. 1 No. 2 (2021): June - November
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The influence of implementing the modernization of the tax administration system is one of the government's efforts to increase taxpayer compliance. Changes made cover the areas of organizational structure, business processes and information and communication technology, human resource management, implementation of good governance and tax socialization. The purpose of this study was to determine the effect of modernization of the tax administration system on taxpayer compliance. The Pratama North Makassar Tax Service Office (KPP) was used as the research site by selecting Individual Taxpayers (WPOP) as the research sample. The sample used was 100 WPOP with cluster sampling technique. The data collection technique was carried out using a questionnaire. This study was tested using multiple linear regression analysis. Based on the results of the analysis it can be concluded that the variables of organizational structure, human resource management, good governance and tax socialization have a significant effect on taxpayer compliance. The human resource variable has a significant negative effect on taxpayer compliance at the Pratama North Makassar Tax Service Office (KPP).
The Effectiveness of Tax Planning for Natural Costs to Company Employees as an Effort for Tax Efficiency Tiara Indira Soegandhi; Amanda Yeselin
Golden Ratio of Taxation Studies Vol. 1 No. 2 (2021): June - November
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research is to find out how far tax planning for in-kind expenses can make the tax burden on PT. Karsa Makassar land. This type of research is descriptive. Data obtained by using interview documentation. Data analysis uses a qualitative approach. The results of the study show that tax planning for in-kind expenses for company employees can streamline the amount of tax owed by the company by recognizing in-kind costs as the company's operational expenses. PT management Bumi Karsa Makassar should apply tax planning for in-kind costs in streamlining the company's operations.
The Effect of Tax Services, Tax Examination, and Taxpayer Awareness on The Level of Taxpayer Compliance Yana Amelia Yunus
Golden Ratio of Taxation Studies Vol. 2 No. 2 (2022): June - November
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the effect of Tax Service, Tax Audit and Taxpayer Awareness on the Level of Taxpayer Compliance. The sample of this research is taxpayers who are registered and make tax payments and SPT reporting at KPP Pratama South Makassar, totaling 60 taxpayers. The sampling method is the census method, and the data used is primary data. Data collected by distributing questionnaires which were directly handed over to the respondents. The analytical method used is the Multiple Linear Regression Model with SPSS 16.0 software and to test the hypothesis simultaneously used the F test and Partial used the t test. The results of the study show that simultaneously Tax Service, Tax Audit and Taxpayer Awareness have a positive and significant effect on the Level of Taxpayer Compliance. And the results of the partial test also the variables Tax Service, Tax Audit and Taxpayer Awareness have a positive and significant effect on the Level of Taxpayer Compliance at KPP Pratama Makassar Selatan.
The Effect of Tax Ethics and Tax Morals on Tax Evasion Cherly Elisabeth
Golden Ratio of Taxation Studies Vol. 2 No. 2 (2022): June - November
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v2i2.295

Abstract

This study aims to determine the effect of tax justice, tax system, tax discrimination, tax understanding and tax compliance on tax evasion. The population in this study were individual taxpayers registered at the North Makassar Primary Tax Service Office. The sampling technique used purposive sampling method. Respondents of this study were 100 respondents. Data collection using questionnaire method. The analysis method uses multiple linear regression with the help of the SPSS version 25 program. The results showed that tax justice has a significant negative effect on tax evasion, the tax system has no negative effect on tax evasion, tax discrimination has a significant positive effect on tax evasion, tax understanding has a significant negative effect on tax evasion and tax compliance has a significant negative effect on tax evasion.

Page 2 of 8 | Total Record : 72

 1   2   3   4   5 

Filter by Year

2021 2025


Reset
Filter By Issues
All Issue Vol. 5 No. 2 (2025): June - November Vol. 5 No. 1 (2025): December - May Vol. 4 No. 2 (2024): June - November Vol. 4 No. 1 (2024): December - May Vol. 3 No. 2 (2023): June - November Vol. 3 No. 1 (2023): December - May Vol. 2 No. 2 (2022): June - November Vol. 2 No. 1 (2022): December - May Vol. 1 No. 2 (2021): June - November Vol. 1 No. 1 (2021): December - May