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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 72 Documents
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Taxes and Sustainability: Integrating Financial and Ecological Aspects into Strategic Management Muhammad Yamin Noch; Mohammad Ridwan Rumasukun
Golden Ratio of Taxation Studies Vol. 4 No. 1 (2024): December - May
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v4i1.624

Abstract

This qualitative research explores the intricate relationship between income tax policies and work motivation from multiple perspectives, including economic, psychological, sociological, and organizational behavior. The study aims to understand how income tax policies influence employees' attitudes, behaviors, and perceptions within organizational settings. The research methodology involves a systematic literature review and thematic analysis of existing scholarly literature. Data collection entails comprehensive searches of electronic databases and manual searches of bibliographies to identify relevant sources. The data analysis process involves iterative cycles of reading, coding, and thematic synthesis to identify patterns, themes, and theoretical insights embedded within the literature. The results reveal that income tax policies have multifaceted impacts on work motivation, shaping employees' attitudes, behaviors, and organizational dynamics. From an economic perspective, taxation policies influence labor supply, turnover rates, and compensation expectations. From a psychological standpoint, taxation policies impact employees' perceptions of fairness, autonomy, and control. Sociologically, taxation policies reflect broader societal values and power dynamics, shaping organizational culture and employee experiences. The findings underscore the importance of aligning taxation policies with organizational values and objectives to promote a culture of fairness, equity, and inclusivity within the organization. Transparent communication about taxation policies and their implications for compensation and benefits is essential for fostering a positive work environment conducive to motivation and performance.
Tax Study and Financial Performance in the Tourism Industry Post-Pandemic Mohammad Ridwan Rumasukun; Muhammad Yamin Noch
Golden Ratio of Taxation Studies Vol. 4 No. 1 (2024): December - May
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v4i1.625

Abstract

This study conducts a comprehensive literature review to investigate the intersection of taxation policies and financial performance in the tourism industry, particularly in the post-pandemic context. The research aims to examine the impact of the COVID-19 pandemic on tourism financial performance, assess the role of taxation policies in supporting tourism recovery, and identify implications for theory and practice. A systematic review methodology is employed, involving the identification, evaluation, and synthesis of relevant literature from academic databases and scholarly sources. The analysis reveals significant adverse impacts of the pandemic on tourism revenues, profitability, and employment, exacerbating existing vulnerabilities within the sector. Taxation policies emerge as critical instruments for mitigating economic downturns, fostering resilience, and promoting sustainable development in tourism-dependent communities. Key findings underscore the need for flexible and adaptive taxation policies that align with evolving industry dynamics and prioritize social equity, environmental sustainability, and destination competitiveness. Implications for policymakers, industry stakeholders, and destination managers are discussed, emphasizing the importance of collaborative governance, innovation, and stakeholder engagement in shaping a more resilient and inclusive tourism future. The study contributes to theoretical understanding and practical decision-making in the field, offering insights into the multifaceted relationship between taxation policies, financial performance, and destination development in the post-pandemic era.
Comparative Analysis of Tax System Effectiveness in Developed and Developing Countries Mohammad Ridwan Rumasukun; Muhammad Yamin Noch
Golden Ratio of Taxation Studies Vol. 3 No. 2 (2023): June - November
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v3i2.626

Abstract

This research delves into the comparative analysis of tax system effectiveness in developed and developing countries, aiming to provide valuable insights into the dynamics, challenges, and opportunities inherent in tax policy and administration across different contexts. Employing a qualitative approach, the study conducts a systematic review and analysis of relevant literature on tax system effectiveness, drawing from academic databases, journals, books, and government reports. The research identifies key dimensions of tax system effectiveness, including revenue adequacy, administrative efficiency, equity, simplicity, and transparency, and examines how these dimensions manifest differently in developed and developing countries. The analysis highlights disparities between developed and developing countries in achieving optimal performance across these dimensions, attributed to factors such as institutional frameworks, technological advancement, and economic structures. Additionally, the research investigates determinants of tax compliance behavior, emphasizing the role of tax morale, enforcement strategies, and social norms in influencing taxpayer compliance across different contexts. The study underscores the importance of context-specific approaches to addressing compliance challenges and achieving desired policy objectives. Furthermore, the research explores the comparative effectiveness of tax instruments, focusing on progressive income taxation and consumption taxes, and examines reform trajectories and policy implications based on tax reform experiences in select developing countries. Overall, the study contributes to a deeper understanding of tax system effectiveness and informs evidence-based policymaking and practice in both developed and developing countries.
Taxes and New Product Development: An Operational Management Perspective Muhammad Yamin Noch; Mohammad Ridwan Rumasukun
Golden Ratio of Taxation Studies Vol. 3 No. 2 (2023): June - November
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v3i2.627

Abstract

This study explores the intricate relationship between taxation policies and new product development (NPD) from an operational management perspective. The primary objective is to comprehensively analyze and interpret existing scholarly works to develop a nuanced understanding of how taxes influence firms' innovation behavior and performance throughout the NPD lifecycle. A qualitative research methodology is employed, involving defining the research scope, identifying relevant literature, data collection, analysis, and interpretation. Through a systematic literature review, key insights are synthesized, revealing the significant impact of tax incentives on firms' innovation activities. The findings highlight the role of tax incentives in stimulating R&D investments, fostering innovation, and enhancing firms' competitiveness in the marketplace. The study also identifies challenges such as regulatory uncertainties and global tax competition, which firms must navigate to effectively leverage tax incentives and drive sustainable growth. Overall, the research contributes to advancing theoretical understanding and managerial practice by shedding light on the complex relationship between taxes and NPD, offering valuable insights for policymakers, practitioners, and researchers alike.
Tax Management Strategies in Mergers and Acquisitions: Case Studies in the Financial Industry Nia Marlina
Golden Ratio of Taxation Studies Vol. 3 No. 1 (2023): December - May
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v3i1.628

Abstract

This qualitative literature review explores tax management strategies in mergers and acquisitions (M&A) transactions within the financial industry. The research aims to elucidate the multifaceted nature of tax considerations in M&A transactions and the diverse range of strategies employed by companies to optimize financial outcomes, mitigate risks, and promote sustainable value creation. Through systematic data collection from academic journals, books, and reputable databases, followed by thematic analysis and synthesis, the study investigates the implications of tax management practices from theoretical and managerial perspectives. Key findings highlight the pivotal role of tax considerations in decision-making processes, deal structures, and post-transaction integration plans. The integration of environmental, social, and governance (ESG) considerations into tax management frameworks emerges as a significant trend, reflecting a broader shift towards responsible corporate governance and regulatory compliance. The research underscores the importance of interdisciplinary collaboration and ongoing research in advancing knowledge and understanding in this critical area of corporate finance and governance. The findings contribute to the development of evidence-based practices and informed policy decisions, fostering sustainable growth and value creation in the financial industry.
Taxes and Entrepreneurship: Impact on New Business Creation Hadi Pratama
Golden Ratio of Taxation Studies Vol. 3 No. 1 (2023): December - May
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v3i1.629

Abstract

This study investigates the intricate relationship between tax policies and entrepreneurship, aiming to provide comprehensive insights into how taxes influence entrepreneurial behavior and outcomes. Adopting a qualitative approach, the research synthesizes existing literature on taxes and entrepreneurship, drawing on a diverse range of scholarly articles, books, and reports. The research methodology involves systematic literature search, data extraction, thematic analysis, and critical appraisal of findings. The study finds that tax rates significantly impact entrepreneurial activity, with higher tax rates generally associated with lower rates of new business creation. Moreover, complex tax systems and compliance costs pose barriers to entry for aspiring entrepreneurs, diverting resources away from productive activities. However, the impact of taxes on entrepreneurship extends beyond mere rate considerations, encompassing factors such as tax incentives, institutional frameworks, and socio-economic conditions. Tax policies that offer targeted incentives for startup investment, research and development (R&D), and small business development can mitigate the negative effects of high tax rates and promote entrepreneurial activity. Furthermore, favorable business climates, streamlined regulatory processes, and transparent tax administration contribute to an enabling environment for startups to thrive and innovate. The study highlights the need for policymakers to adopt a holistic approach to tax policy design that balances revenue objectives with entrepreneurship promotion.
Tax Analysis on Industry Competitiveness: A Study in the Mining Sector Siti Nurhayati
Golden Ratio of Taxation Studies Vol. 3 No. 1 (2023): December - May
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v3i1.630

Abstract

This research investigates the implications of taxation on industry competitiveness within the mining sector, aiming to provide insights into tax policy formulation and its impact on economic development. Adopting a qualitative research methodology, the study conducts a systematic literature review encompassing academic journals, government reports, and industry publications. The analysis focuses on identifying key themes, concepts, and empirical findings related to taxation in the mining industry. Through rigorous data collection and analysis, the study reveals significant insights into the multifaceted relationship between taxation, industry dynamics, and economic performance. Findings indicate that well-designed tax policies play a crucial role in shaping industry competitiveness by influencing investment behavior, operational strategies, and market incentives. However, challenges such as tax competition among jurisdictions and regulatory uncertainty pose significant hurdles to industry growth and sustainability. The research highlights the importance of balanced tax policies that prioritize industry competitiveness, environmental sustainability, and social responsibility. By fostering transparency, engaging in stakeholder consultations, and embracing evidence-based policymaking, governments can create an enabling environment for sustainable mining practices and inclusive economic growth. The study underscores the need for further interdisciplinary research to address emerging trends, evaluate policy effectiveness, and promote stakeholder collaboration in the mining sector.
Success of Progressive Tax Policies in Reducing Income Inequality Agus Supriadi
Golden Ratio of Taxation Studies Vol. 3 No. 2 (2023): June - November
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v3i2.632

Abstract

This research investigates the implications of taxation on industry competitiveness within the mining sector, aiming to provide insights into tax policy formulation and its impact on economic development. Adopting a qualitative research methodology, the study conducts a systematic literature review encompassing academic journals, government reports, and industry publications. The analysis focuses on identifying key themes, concepts, and empirical findings related to taxation in the mining industry. Through rigorous data collection and analysis, the study reveals significant insights into the multifaceted relationship between taxation, industry dynamics, and economic performance. Findings indicate that well-designed tax policies play a crucial role in shaping industry competitiveness by influencing investment behavior, operational strategies, and market incentives. However, challenges such as tax competition among jurisdictions and regulatory uncertainty pose significant hurdles to industry growth and sustainability. The research highlights the importance of balanced tax policies that prioritize industry competitiveness, environmental sustainability, and social responsibility. By fostering transparency, engaging in stakeholder consultations, and embracing evidence-based policymaking, governments can create an enabling environment for sustainable mining practices and inclusive economic growth. The study underscores the need for further interdisciplinary research to address emerging trends, evaluate policy effectiveness, and promote stakeholder collaboration in the mining sector.
Effects of Taxes on Consumer Behavior: A Macro-Economic Study Yusuf Rahman
Golden Ratio of Taxation Studies Vol. 3 No. 2 (2023): June - November
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v3i2.633

Abstract

This study investigates the effects of taxes on consumer behavior within the framework of macroeconomics, aiming to provide insights into the intricate relationship between taxation policies and individual choices. Employing a qualitative research approach, the study conducts a comprehensive literature review, drawing on diverse sources such as scholarly articles, books, and reports. Thematic analysis is employed as the primary method for data analysis, allowing for the identification of recurrent patterns and themes across the literature. The research findings reveal that taxes exert a significant influence on consumption patterns, savings behavior, and overall economic activity. Specifically, empirical evidence highlights the effectiveness of excise taxes in shaping consumption behaviors, particularly regarding products like cigarettes and alcohol. Moreover, the incidence of taxation, whether borne by consumers or producers, varies across different product categories and income groups, necessitating careful consideration in tax policy design. The study also underscores the importance of incorporating behavioral insights into tax policy formulation to enhance compliance and minimize evasion. Additionally, the globalization of markets and advancements in technology present new challenges and opportunities for policymakers in navigating the tax-consumer behavior nexus. Addressing these challenges requires innovative approaches and international cooperation to ensure a level playing field between traditional and digital businesses. Overall, the research contributes to a deeper understanding of how taxation policies influence consumer behavior and provides valuable insights for policymakers, businesses, and researchers.
Taxes and Organizational Change: A Management Theory Review Mira Lestari
Golden Ratio of Taxation Studies Vol. 3 No. 2 (2023): June - November
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v3i2.634

Abstract

This study investigates the intricate relationship between taxation policies and organizational dynamics, focusing on the influence of taxes on strategic decision-making, resource allocation, and corporate governance. Employing a qualitative research methodology, the study conducts a systematic review of relevant literature from management, accounting, economics, and taxation domains. Thematic and content analyses are employed to synthesize key insights and patterns from the literature, revealing significant findings regarding the impact of taxation on organizational behavior. The results highlight the multifaceted influence of taxation policies on strategic decision-making processes within organizations, particularly among multinational corporations (MNCs). Tax considerations drive investment decisions, organizational structures, and international expansion strategies, shaping strategic outcomes and financial performance. Additionally, the study underscores the importance of effective tax planning and governance mechanisms in mitigating tax risks, enhancing shareholder value, and upholding ethical standards. Managerial implications suggest the need for organizations to adopt a proactive approach to tax management, integrating tax considerations into strategic planning frameworks, and fostering a culture of compliance and transparency. Overall, the study contributes to theoretical understanding and managerial practice in navigating the complexities of taxation dynamics in contemporary business environments.

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