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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 80 Documents
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Effects of Taxes on Consumer Behavior: A Macro-Economic Study Rahman, Yusuf
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 Lestari, Mira
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.
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.
Determinants of Tax Avoidance in Indonesian Conventional Banks Listed on the IDX Henri, H.; Puspitasari, Elen
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.v6i1.2120

Abstract

This study investigates the determinants of tax avoidance in conventional commercial banks listed on the Indonesia Stock Exchange (IDX) during 2016–2024. Tax avoidance poses significant challenges to fiscal sustainability in emerging economies, particularly within highly regulated sectors such as banking. While prior studies primarily focus on general corporate characteristics, limited research integrates banking-specific prudential indicators into tax behavior analysis. Addressing this gap, this study examines the effects of profitability, leverage, firm size, audit quality, fixed asset intensity, and Capital Adequacy Ratio (CAR) on tax avoidance. Using purposive sampling, 24 banks were selected, generating 216 firm-year observations. Tax avoidance is proxied by Cash Effective Tax Rate (CETR), where a higher CETR reflects lower tax avoidance. Employing panel data regression analysis based on secondary financial statement data, the results reveal that leverage (DER), firm size, audit quality, fixed asset intensity, and CAR significantly influence tax avoidance, while profitability (ROA) shows no significant effect. Leverage, firm size, audit quality, and CAR negatively affect CETR, indicating higher tax avoidance, whereas fixed asset intensity positively affects CETR, indicating lower tax avoidance. These findings contribute to agency theory by incorporating regulatory capital considerations into corporate tax behavior analysis and provide practical implications for regulators in strengthening governance and tax compliance within the banking sector.
Do Governance and Sustainable Finance Affect Sustainability Disclosure? Evidence from Islamic Banks Setyawan, Wahyu; Indriyani, I.; Asmar, Firli
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.v6i1.2191

Abstract

This study analyzes the influence of Good Corporate Governance and Sustainability Financial on Sustainability Reporting Disclosure of Islamic banks in Southeast Asia and the Gulf Cooperation Council region. Using panel data from 20 Islamic banks across both regions over the 2017–2023 period, a fixed effects regression model selected through Chow and Hausman tests was employed. The findings reveal that both Good Corporate Governance and Sustainability Financial have a positive and significant effect on Sustainability Reporting Disclosure. Good Corporate Governance emerges as a stronger driver of sustainability disclosure, indicating that banks with better governance structures are more transparent in reporting their sustainability practices. Sustainability Financial also contributes positively, though its effect is more modest, suggesting that financially sustainable banks tend to disclose more, but governance plays a more critical role in ensuring accountability. The study is limited to 20 banks over seven years with an R squared of 31.2%, indicating that other variables influence sustainability disclosure; future research should expand the sample, include additional control variables, and employ dynamic models. For practical implications, Islamic bank management should strengthen governance structures to enhance transparency and stakeholder trust, while regulators should implement policies that reinforce corporate governance frameworks, including the effectiveness of Sharia Supervisory Boards. From a social perspective, strong governance and financial sustainability contribute to greater transparency, which builds public trust and reinforces the legitimacy of Islamic banks as institutions committed to accountability and ethical operations. The originality of this study lies in simultaneously examining the direct effects of both Good Corporate Governance and Sustainability Financial on Sustainability Reporting Disclosure within a single analytical model and providing a comparative analysis across Islamic banks in Southeast Asia and the GCC region, offering empirical evidence that both governance and financial sustainability matter for sustainability disclosure.
Geopolitical Finance and Investment Dynamics: A Systematic Literature Review on Tax Policy and Economic Stability Idris , Hariany
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.v6i1.279

Abstract

This study aims to analyze the dynamic relationship between financial geopolitics, investment dynamics, tax policy, and economic stability through a systematic literature review approach. The research employs a qualitative method using thematic analysis of academic literature published between 2022 and 2026, covering international academic databases such as Scopus, Web of Science, and Google Scholar. The findings identify four main themes: (1) tax policy as an instrument for stimulating investment, (2) geopolitical risk as a barrier to capital mobility, (3) macroeconomic stability as a foundation for sustainable growth, and (4) institutional quality as a moderating factor in the policy–investment relationship. This study contributes to the theoretical understanding of the geopolitics–finance nexus and provides practical implications for policymakers in designing fiscal strategies that are adaptive to global uncertainty.
Base Erosion and Profit Shifting in the Digital Economy: A Bibliometric and Quantitative Synthesis of Emerging International Tax Norms Akbar, Arya Zulfikar; Rizqi, Reza Muhammad; Martadinata, Sudrajat; Norzihad , Fatin Nabilah
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.v6i1.2058

Abstract

This study examines the evolution of academic discourse on Base Erosion and Profit Shifting (BEPS) in response to the digitalization of global commerce, focusing on the OECD/G20 Two-Pillar Solution and its implications for advanced and developing economies. Using a multi-method approach, the research combines a systematic literature review, bibliometric mapping with VOSviewer 1.6.20, and quantitative synthesis comparable to meta-analysis. The corpus consists of 60 sources, including 50 peer-reviewed journal articles and 10 authoritative policy documents published between 2013 and 2025. Bibliometric analysis identifies five dominant thematic clusters in BEPS scholarship and shows an average annual publication growth of approximately 32% after 2015. Quantitative synthesis of 28 empirical studies produces a pooled standardized effect size of d = 0.42 with a 95% confidence interval of 0.31–0.53, indicating moderate and statistically significant policy effectiveness, though with substantial heterogeneity. Findings suggest that digital services taxes have moderated profit-shifting behavior, while Pillar One faces political resistance and Pillar Two’s GloBE Rules create compliance burdens, especially for lower-income jurisdictions. The study provides policy and scholarly insights into post-BEPS international tax governance.
Do Credit Risk Management and the Break-Even Point (BEP) Affect Profitability and Operational Sustainability? Evidence from Rural Banks in Indonesia Isnaen, Fauzi; Albatsiah, Fauzan Akbar
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.v6i1.2204

Abstract

This study analyzes the relationship between credit risk management and Break Even Point (BEP) on the profitability and operational sustainability of PT BPR Artha Bersama, a rural bank in Indonesia registered under the Financial Services Authority (OJK). Using a qualitative descriptive approach with data collected through interviews, observation, and documentation from 2020 to 2024, the findings reveal that credit risk, measured by the Non-Performing Loan (NPL) ratio, remained within healthy to very healthy levels (0.36%–2.58%), while the Loan to Deposit Ratio (LDR) consistently stayed in the very healthy category (33.58%–64.21%). The BEP calculation showed positive net gains each year, indicating the bank consistently achieved profitability above the break-even point. When credit risk is low and well-managed, it does not significantly hinder BEP achievement or profitability. Conversely, high and uncontrolled credit risk would substantially raise the BEP and reduce profitability. The bank implements several strategies, including stricter credit analysis, periodic monitoring, staff training, and collaboration with guarantee institutions. The study is limited to a single bank over five years; future research should expand to multiple rural banks. For practical implications, management should strengthen early detection systems for problematic credit and optimize operational efficiency. From a social perspective, effective credit risk management supports local economic development and preserves public trust in micro and small enterprise financing. The originality lies in simultaneously analyzing credit risk and BEP within a single framework specific to the Indonesian rural banking context, offering empirical evidence that managed credit risk enables sustainable BEP achievement and operational continuity.

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