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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 75 Documents
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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.
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.

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