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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 87 Documents
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The Effects of Tax Avoidance, Tax Aggressiveness, and Profitability on Firm Value among Non-Cyclical Sector Companies Listed on the Indonesia Stock Exchange Dean Trianata; Wiwi Idawati
Golden Ratio of Taxation Studies Vol. 6 No. 2 (2026): June - November
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v6i2.2370

Abstract

This study examines the effects of tax avoidance, tax aggressiveness, and profitability on firm value. The population comprised 132 non-cyclical sector companies listed on the Indonesia Stock Exchange from 2020 to 2024. Using purposive sampling, 41 companies were selected. Secondary data were obtained from financial statements and analyzed using panel-data regression in EViews 13. The results show that, partially, tax avoidance has a negative but statistically insignificant effect on firm value, tax aggressiveness has a negative and significant effect, and profitability has a positive and significant effect. Simultaneously, the three variables significantly affect firm value. These findings indicate that aggressive tax strategies may reduce investors' valuation of a company. Therefore, transparent tax policies and improved profitability are more relevant strategies for non-cyclical sector companies seeking to increase firm value.
Determinants of Corporate Income Tax Revenue in Post-Reform Indonesia: A Case Study of the Foreign Investment Tax Office One Yaumil Fitriyah; Tony Sudirgo
Golden Ratio of Taxation Studies Vol. 6 No. 2 (2026): June - November
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v6i2.2376

Abstract

This study examines the impact of taxpayer compliance, tax audits, and tax collection on Corporate Income Tax revenue at the Foreign Investment Tax Office One (Indonesia) between 2022 and 2024. Because taxes act as the primary source of national income, maximizing these funds requires robust voluntary compliance from corporate entities alongside the efficient execution of auditing and collection strategies by tax authorities. To evaluate these factors, this study utilizes a quantitative methodological approach, relying on secondary data gathered from official records. A purposive sampling technique was deliberately employed to ensure the relevance of the selected data points. Subsequently, the data was analyzed using multiple linear regression. Despite previous studies identifying compliance and law enforcement as key drivers of tax revenue, empirical evidence regarding their interplay in a post-tax reform context remains fragmented. Addressing this research gap, this study examines the impact of taxpayer compliance, tax audits, and tax collection on Corporate Income Tax revenue at the Foreign Investment Tax Office One (Indonesia) between 2022 and 2024. This specific period was selected to capture the dynamics following the implementation of the Harmonization of Tax Regulations Law (Law Number 7 of 2021). The empirical findings of this study offer compelling evidence regarding the interplay of these variables. Ultimately, the results of the study indicate that taxpayer compliance, tax audits, and tax collection have a positive effect on Corporate Income Tax revenue. The findings underscore the complementary nature of the Ability to Pay Theory and the Public Enforcement of Law Theory in modern tax administration.
Corporate Tax Avoidance and Its Influencing Factors: The Roles of Transfer Pricing, Thin Capitalization, Profitability, Fixed Asset Intensity, and Foreign Ownership Isti Mulyasari; W. Widyasari
Golden Ratio of Taxation Studies Vol. 6 No. 2 (2026): June - November
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v6i2.2392

Abstract

Taxes are a primary source of state revenue that plays a crucial role in financing national development. However, companies often implement various tax planning strategies to reduce their tax burden, one of which is tax avoidance. This study examines the effect of transfer pricing, thin capitalization, profitability, fixed asset intensity, and foreign ownership on tax avoidance among consumer non-cyclicals companies listed on the Indonesia Stock Exchange during the 2021–2024 period. This study employs a quantitative research design using secondary data collected from the companies’ annual financial reports. The sample was selected through purposive sampling, resulting in 29 companies with a total of 116 firm-year observations. Panel data regression analysis was employed using the Common Effect Model (CEM) as the most appropriate estimation model. The empirical results reveal that profitability has a positive and statistically significant effect on tax avoidance, indicating that more profitable firms tend to engage in higher levels of tax avoidance. In contrast, foreign ownership has a negative and statistically significant effect on tax avoidance, suggesting that greater foreign ownership is associated with lower tax avoidance practices. Meanwhile, transfer pricing, thin capitalization, and fixed asset intensity exhibit no statistically significant effect on tax avoidance. These findings indicate that profitability and ownership structure are important determinants of corporate tax avoidance, whereas financing decisions, related-party transactions, and asset composition do not significantly influence tax avoidance in the observed companies. This study contributes to the tax avoidance literature by providing empirical evidence from the Indonesian consumer non-cyclicals sector and offers insights for policymakers and corporate management in developing more effective tax governance and regulatory policies.
Global Research Trends in Tax Management: A Bibliometric Analysis of Scientific Publications (1990-2025) Vinhant Gonawan; Rachmat Agus Santoso; F. Fitriana
Golden Ratio of Taxation Studies Vol. 6 No. 2 (2026): June - November
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v6i2.2403

Abstract

Tax management has become an increasingly important topic in accounting and taxation research due to growing regulatory complexity, corporate tax efficiency demands, and the expanding role of tax governance. Although the number of publications on tax management has increased substantially, comprehensive evidence regarding the global development of this research field remains limited. This study aims to map global research trends in tax management using a bibliometric approach. Bibliographic data were collected from the Scopus database covering publications from 1990 to 2025. The analysis employed publication trend analysis, cumulative growth analysis, and life cycle analysis to evaluate the evolution and maturity of the research field. The results indicate that tax management research has grown rapidly, particularly after 2015, and has entered the growth stage of its scientific development. The life cycle analysis projects that publication activity will reach its peak around 2032, with a coefficient of determination (R²) of 0.873, indicating a strong model fit. The cumulative growth analysis further suggests considerable opportunities for future research, particularly in emerging areas related to tax governance, digital taxation, and corporate sustainability. This study contributes to the taxation literature by providing a comprehensive overview of the evolution of tax management research and offering valuable insights for researchers and policymakers in identifying future research directions.
Tanjak Lobam Service Innovation for Regional Tax Compliance in Bintan Industrial Estate Yuri Aditya Surya; Fitri Kurnianingsih; O. Okparizan
Golden Ratio of Taxation Studies Vol. 6 No. 2 (2026): June - November
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v6i2.2490

Abstract

This study analyzes the service innovation of the Tanjak Lobam Tax Compliance Movement (Gerakan Taat Pajak Lobam) implemented in the Bintan Industrial Estate (Bintan Inti Industrial Estate/BIIE), Bintan Regency, using Everett M. Rogers’ (2003) Diffusion of Innovations theory, which consists of five key attributes: relative advantage, compatibility, complexity, trialability, and observability. This research employs a qualitative approach with a case study design. Data were collected through in-depth interviews with officials from the Bintan Regional Revenue Management Unit (UPTD PPD Bintan), representatives of industrial companies, and workers in the BIIE area, supported by field observations and document analysis. The findings indicate that the Tanjak Lobam innovation demonstrates a strong relative advantage, as it improves time efficiency, reduces transaction costs, and accelerates administrative processes for Motor Vehicle Tax (Pajak Kendaraan Bermotor/PKB) and Heavy Equipment Tax (Pajak Alat Berat/PAB). In terms of compatibility, the innovation aligns well with the characteristics of an industrial estate that requires flexible services without disrupting production activities. Regarding complexity, initial challenges were identified in data integration and system adaptation; however, these were gradually resolved through intensive socialization and field assistance provided by tax officers. In terms of trialability, the implementation was conducted in stages through limited trials and pilot projects, which strengthened user acceptance. Meanwhile, the observability aspect is reflected in tangible outcomes, such as improved tax compliance, reduced arrears, and changes in vehicle administration behavior within the industrial environment. The study concludes that the Tanjak Lobam initiative is an effective public service innovation that has been successfully adopted by various stakeholders because it fulfills all innovation attributes proposed by Rogers (2003). Furthermore, this innovation not only enhances regional tax service performance but also strengthens collaboration among local government, industrial actors, and workers within an industrial estate-based tax governance system.
Balancing Compliance and Ethics: The Dynamics of Tax Planning, Avoidance, and Evasion in Indonesia Sabrina Fitrianti; Rr Sheilla Novita Ellysa Putri; Indra Pahala
Golden Ratio of Taxation Studies Vol. 6 No. 2 (2026): June - November
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v6i2.2532

Abstract

Research on corporate tax strategies in Indonesia reveals a significant financial impact, with corporate tax avoidance reaching USD 4.78 billion. This study aims to comprehensively analyze the distinctions between tax planning, tax avoidance, and tax evasion, evaluate the implementation of the substance over form principle, and assess the effectiveness of anti-avoidance regulations (GAAR and SAAR). Employing a qualitative approach with a systematic literature review method, this research synthesizes secondary data from academic journals and tax regulations using thematic analysis. The findings indicate that tax planning serves as a legal efficiency strategy aligned with tax compliance theory. Conversely, tax avoidance operates in a legal gray area that violates the spirit of the law, while tax evasion constitutes an illegal act driven by agency conflicts. Furthermore, the substance over form principle is proven to be a crucial instrument for the Directorate General of Taxes (DJP) to assess the economic reality of transactions beyond formal legal structures. However, the implementation of both GAAR and SAAR faces significant challenges regarding legal uncertainty and conflicting interpretations between tax authorities and taxpayers. This study concludes that to enhance voluntary tax compliance, the government must provide detailed technical guidelines and foster transparent, balanced communication, rather than relying solely on repressive enforcement that could trigger aggressive tax countermeasures.
International Tax Law and Cross-Border Taxation: A Narrative Literature Review on Tax Sovereignty, BEPS, and Global Tax Reform Sari Widyaningtyas Putri; Meta Nisfia Falah; Lili Fitriani; Indra Pahala
Golden Ratio of Taxation Studies Vol. 6 No. 2 (2026): June - November
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v6i2.2574

Abstract

The rapid advancement of economic globalization and digitalization has brought significant changes to the dynamics of the international taxation system. This study aims to comprehensively examine international tax law and cross-border taxation based on prior literature using a Analysis Literature Review approach. This methodology involves summarizing and analyzing findings from various previous studies related to transfer pricing practices, Base Erosion and Profit Shifting (BEPS), and digital economy taxation. The results of the comparative analysis indicate that conventional taxation principles, such as the Arm's Length Principle (ALP) and source-based taxation, are increasingly inadequate in protecting the fiscal interests of developing countries against BEPS practices, transfer pricing manipulation, and digital business expansion. This article contributes theoretically to the concept of tax sovereignty and inter-nation equity by highlighting the structural gaps in current policies. Furthermore, this study recommends the strengthening of General Anti-Avoidance Rules (GAAR), the consideration of formulary apportionment, and the optimization of Automatic Exchange of Information (AEoI) as priorities for equitable international tax reform.

Page 9 of 9 | Total Record : 87

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