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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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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.
Cost-Benefit Analysis of Carbon Tax Policies for the Automotive Industry Handayani, Nia
Golden Ratio of Taxation Studies Vol. 4 No. 2 (2024): June - November
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v4i2.616

Abstract

This study examines the implications of carbon tax policies on the automotive industry, aiming to provide insights into environmental, economic, and social aspects. Employing a qualitative research approach, a comprehensive literature review synthesizes existing studies on carbon taxation and its relevance to the automotive sector. The research design involves systematically identifying and analyzing scholarly articles, policy reports, and industry publications. Thematic analysis is conducted to extract key findings regarding the effectiveness of carbon tax policies, their impact on emissions reduction, economic incentives for innovation, and distributional considerations. The findings indicate that carbon taxes serve as effective market-based mechanisms for internalizing carbon emissions' external costs, driving emissions reductions, stimulating technological innovation, and promoting sustainable mobility transitions. However, the regressive nature of carbon taxes raises concerns about their distributional impacts, necessitating targeted interventions to mitigate disparities and promote social equity. Overall, this study underscores the importance of designing and implementing carbon tax policies that balance environmental imperatives with social considerations to achieve sustainable and equitable outcomes.
Implementation of Digital Taxes: Implications for Financial Management in Multinational Companies Rumasukun, Mohammad Ridwan; Noch, Muhammad Yamin
Golden Ratio of Taxation Studies Vol. 4 No. 2 (2024): June - November
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v4i2.617

Abstract

This qualitative research explores the implications of digital taxation on the financial management practices of multinational companies (MNCs). Employing a systematic review methodology, the study aims to elucidate the impact of digital taxation regimes on MNCs' transfer pricing strategies, profit repatriation decisions, and compliance costs. By analyzing a diverse range of literature from academic databases and reputable sources, the research identifies key themes and insights relevant to the evolving landscape of digital taxation. Findings reveal that digital taxation has prompted MNCs to adapt their transfer pricing methodologies to reflect the value generated by digital activities, ensuring compliance with tax regulations and minimizing tax risks. Moreover, digital taxation influences MNCs' profit repatriation strategies, as they seek to optimize after-tax returns while navigating the complexities of global tax regimes. The study highlights the challenges posed by compliance costs and regulatory uncertainty in the digital taxation landscape, underscoring the need for adaptive strategies and technological solutions to enhance MNCs' financial resilience. Theoretical implications suggest the importance of further research to deepen our understanding of the mechanisms through which digital taxation affects MNCs' financial management practices. Longitudinal studies and comparative analyses across jurisdictions are recommended to inform policy development and managerial decision-making in the dynamic realm of digital taxation. This research contributes to the academic discourse on digital taxation and provides practical insights for MNCs seeking to navigate the complexities of the digital economy.
Influence of Regulatory Tax Changes on Business Strategies in the Telecommunications Industry Fitri, Rani
Golden Ratio of Taxation Studies Vol. 4 No. 2 (2024): June - November
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v4i2.618

Abstract

This qualitative study explores the influence of regulatory tax changes on business strategies in the telecommunications industry. The research aims to provide insights into the complex interplay between tax regulations, strategic decision-making, and industry dynamics within the telecommunications sector. Employing a systematic review and synthesis of scholarly literature, the research methodology involves comprehensive data collection, thematic analysis, and interpretation of findings. The results reveal that tax policies significantly shape telecommunications firms' cost structures, profitability, pricing strategies, and market positioning. Differential tax treatments, such as VAT exemptions and digital services tax rates, have profound implications for firms' strategic responses and competitive advantage. Moreover, the study highlights the importance of regulatory intelligence, agility, and flexibility in navigating regulatory complexities and optimizing firms' tax positions. The findings underscore the multifaceted nature of regulatory tax changes and their implications for business strategies, emphasizing the need for proactive assessment, adaptive responses, and industry engagement. This study contributes to a deeper understanding of the dynamic relationship between tax regulations and strategic decision-making in the telecommunications industry, informing evidence-based policymaking and managerial practices.
Cross-Country Study on Taxes and Public Policy in the Health Sector Noch, Muhammad Yamin; Rumasukun, Mohammad Ridwan
Golden Ratio of Taxation Studies Vol. 4 No. 2 (2024): June - November
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v4i2.619

Abstract

This study aims to comprehensively analyze the impact of taxation policies on health outcomes through a systematic review and thematic analysis of existing literature. Utilizing qualitative research methods, data were collected from academic databases, scholarly journals, and government reports using predefined search terms related to taxation policies and health outcomes. Thematic analysis was employed to identify key themes and patterns across selected studies, focusing on the effectiveness of taxation policies, the role of public policy interventions, and equity considerations. The findings suggest that taxation policies, particularly sin taxes targeting harmful products, play a significant role in shaping health behaviors and improving public health outcomes. However, the effectiveness of these policies may vary depending on contextual factors and the level of compliance. Public policy interventions, including regulatory frameworks and funding mechanisms, are crucial for maximizing the health impact of taxation policies and ensuring equitable access to healthcare services. Equity considerations are paramount in taxation policy design to mitigate socio-economic disparities in healthcare access. This research underscores the importance of cross-country comparative analyses, longitudinal studies, and interdisciplinary approaches to advance knowledge in this field and inform evidence-based policy decisions.
Evaluation of Property Taxes and Their Impact on the Real Estate Market Setyo, Arif
Golden Ratio of Taxation Studies Vol. 4 No. 2 (2024): June - November
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v4i2.620

Abstract

This qualitative study explores the impact of property taxes on the real estate market through a comprehensive literature review and thematic analysis. The research aims to elucidate the multifaceted dynamics of property taxation, focusing on its effects on property values, investment behavior, and local government finance. Adopting an exploratory and descriptive research design, the study systematically examines existing literature from diverse sources to uncover underlying themes and patterns related to property taxation. Data collection involves extensive review of scholarly articles, books, reports, and policy documents, employing snowball sampling techniques to enhance comprehensiveness. Thematic analysis is conducted to categorize and interpret key findings, including the capitalization effect of property taxes on property values, the role of tax incentives in stimulating investment, and the challenges posed by property tax dependence in local government finance. The study underscores the importance of considering contextual factors, such as market conditions and socio-economic dynamics, in understanding the complex relationship between property taxes and the real estate market. The findings have implications for policymakers, practitioners, and researchers, highlighting the need for targeted tax relief programs, innovative policy solutions, and interdisciplinary collaboration to address the challenges and opportunities associated with property taxation.
Tax Reform and Its Impact on Gender Equality in the Workforce Suryani, Wina
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.v4i1.621

Abstract

This qualitative research investigates the nexus between tax reform and gender equality in the workforce, aiming to provide insights into the impact of tax policies on labor market dynamics and gender disparities. Employing a systematic literature review methodology, diverse scholarly sources from economics, sociology, gender studies, and public policy are analyzed to discern patterns, themes, and relationships within the data. The study examines the differential effects of tax reforms on men and women, highlighting disparities in labor force participation, earnings distribution, and economic empowerment. Findings suggest that tax policies intersect with broader socio-economic inequalities, magnifying disparities experienced by marginalized groups, particularly women of color and immigrant women. However, the research also identifies opportunities for promoting gender equality through targeted tax incentives, progressive taxation schemes, and gender-responsive public finance measures. The study underscores the importance of adopting intersectional approaches to tax reform and integrating gender perspectives into policy design, implementation, and evaluation processes to foster greater inclusivity and equity within tax systems.

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