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Journal of Applied Taxation and Policy
Published by PT. Academic Bright Collaboration
ISSN : -     EISSN : 30907314     DOI : https://doi.org/10.66053/jatap
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Tax Policy and Fiscal Development, exploring tax design, fiscal reforms, economic impacts, and comparative tax systems. Tax Administration and Compliance, including enforcement mechanisms, compliance strategies, governance practices, and behavioral perspectives. Digital Transformation in Taxation, covering e-taxation platforms, fintech integration, AI-based tax analytics, and digital innovations for tax governance. Tax Education and Awareness, focusing on individual and institutional behavior, literacy, and educational models in taxation. International and Regional Tax Cooperation, including double taxation issues, global tax governance, and cross-border fiscal coordination. Taxation and Economic Sectors, examining impacts on MSMEs, investment climate, sustainable development, and sectoral competitiveness. Legal and Institutional Tax Frameworks, covering statutory interpretations, dispute resolution, judicial review, and regulatory dynamics. Public Sector Governance, exploring transparency, accountability, and the management of tax revenues in the public domain.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 26 Documents
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A Study on Customer Satisfaction Towards Pradhan Mantri Suraksha Bima Yojana in Tiruchirapplli District W. Roselin Prabha; C. Paramasivan
Journal of Applied Taxation and Policy Volume 2, Issue 1 (May) 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/jatap.v2i1.611

Abstract

In India, a large proportion of India ‘s population is without insurance of any kind, that is health, accident or life. In order to facilitate penetration of insurance to the lower income and unorganized employee, government of India launched innovative term insurance scheme namely Pradhan Mantri Suraksha Bima Yojana(PMSBY) on 09 may ,2015 from Kolkata with the motto of “Jan Dhan se Jan suraksha” Social inclusion through financial inclusion .the primary motto of these schemes is to creating a universal social insurance system, targeted especially for the poor and the under-privileged people.it found that social insurance scheme performance, extending the risk coverage temporary sickness benefits in addition to the existing coverage, offering concessional premium amount to existing policy holders to renew their policy, will definitely attract many people and increase the insurance penetration rate.
A Study on Impact of Performance Management Systems on Employee Performance and Motivation in Private Sector Banks in Thiruvarur District of Tamilnadu N Subathra; M. Sethuraman
Journal of Applied Taxation and Policy Volume 2, Issue 1 (May) 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/jatap.v2i1.612

Abstract

Performance Management Systems (PMS) have become a critical tool for enhancing employee efficiency and aligning individual performance with organizational goals in the banking sector. However, few empirical studies have focused on the differential impact of PMS across demographic and job-related variables in private sector banks, particularly in semi-urban regions such as Thiruvarur District, Tamil Nadu. This study aims to examine the impact of PMS on employee performance and motivation, while analyzing variations based on gender, age, experience, and occupational status. This study is based on primary data collected from 175 employees working in private sector banks using a structured questionnaire. Statistical tools such as percentage analysis, independent sample t-tests, ANOVA, and chi-square tests were employed to evaluate the relationships between PMS and employee-related outcomes. The findings indicate that over 70% of respondents perceive PMS as positively influencing their performance, competency development and knowledge enhancement. The independent sample t-test revealed statistically significant differences (p < 0.05) between male and female employees in terms of performance and competency levels. ANOVA results confirm significant variations across age and experience groups, indicating that the effectiveness of PMS is not uniform across all the employee categories. Furthermore, chi-square analysis establishes a strong association between occupational status, department, and employee perceptions of PMS effectiveness. The study concludes that while PMS plays a significant role in improving employee performance and motivation, its impact varies across demographic and organizational factors. These findings highlight the need for context-specific and differentiated PMS strategies rather than a uniform approach. This study contributes to the existing literature by addressing the gap in region-specific empirical evidence and providing insights for enhancing PMS design in private sector banks.
Shopping Mall Culture in India: An Empirical Study on Consumer Preferences and Organized Retail Growth G. Bhavanandan; S. Sudhagar
Journal of Applied Taxation and Policy Volume 2, Issue 1 (May) 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/jatap.v2i1.613

Abstract

This study examines the underlying dimensions of consumers’ shopping-mall evaluations in selected Indian urban markets. A quantitative, cross-sectional design was employed using a mall-intercept survey. Data were collected from 181 active mall shoppers through a structured questionnaire measured on a five-point Likert scale. Exploratory Factor Analysis was conducted to identify the latent dimensions represented by the observed mall-selection attributes. The Kaiser–Meyer–Olkin value of 0.782 and a significant Bartlett’s test of sphericity confirmed the suitability of the data for factor analysis. The analysis identified seven dimensions: Brand Assortment, Accessibility, Ambience, Service Quality, Entertainment Facilities, Pricing Perception, and Digital Integration. Together, these dimensions explained 68.24% of the total variance. Brand Assortment accounted for the largest proportion of variance at 21.85%, followed by Accessibility at 12.42% and Ambience at 9.43%. The remaining dimensions also formed distinct components of consumers’ evaluations, indicating that shopping malls are assessed through a combination of functional, experiential, economic, interpersonal, and technological attributes. The findings provide practical implications for tenant planning, accessibility improvement, facility management, customer service, entertainment provision, value creation, and digital-service development. However, because the study used convenience sampling and focused on selected urban malls, the findings should be interpreted as context-specific. Future studies should validate the factor structure using larger, more representative samples and confirmatory analytical methods.
Impact of Accounting Practices on The Performance of Micro Enterprises in Ramanathapuram District H Anis Fathima; C Paramasivan
Journal of Applied Taxation and Policy Volume 2, Issue 1 (May) 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/jatap.v2i1.614

Abstract

This study examines the extent of accounting practice adoption and its association with business performance among micro enterprises in Ramanathapuram District, addressing the limited micro-level empirical evidence in rural and semi-urban contexts. A descriptive-analytical quantitative design was employed using primary data collected from 256 micro-enterprise owners through a structured questionnaire. Convenience sampling was adopted due to accessibility constraints. Accounting practice adoption was operationalized using composite indicators (type of system, frequency of record maintenance, and reporting practices), while business performance was measured using self-reported indicators (sales growth, profit consistency, and financial stability). The results indicate that 46.9% of enterprises rely on manual accounting, 35.2% use computerized systems, and 18% use hybrid methods. Chi-square analysis reveals a statistically significant association between accounting practices and business performance (χ² = 18.52, p < 0.05). Further, ANOVA results show significant differences in performance across levels of accounting adoption (F = 6.25, p < 0.05), with higher adoption levels associated with improved performance outcomes. However, the absence of probability sampling and validated measurement scales limits causal inference and generalizability. The study contributes empirical evidence from a micro-enterprise context and highlights the importance of structured accounting adoption, while acknowledging methodological limitations and the need for more rigorous future research.
A Study on The Impact of AI-Driven Personalization in Digital Marketing on Consumer Satisfaction G. Ravichandiran; C. Paramasivan
Journal of Applied Taxation and Policy Volume 2, Issue 2 (November) 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/jatap.v2i2.621

Abstract

Artificial intelligence (AI) enables firms to personalize digital marketing at scale through predictive analytics, recommender systems, conversational agents, and generative content. However, prior studies report both favorable outcomes and important boundary conditions related to privacy, transparency, perceived intrusiveness, and algorithmic bias. This study synthesizes peer-reviewed research on AI-driven personalization and examines how it influences consumer engagement and satisfaction. An integrative literature review was conducted using purposive searches of Scopus-indexed and publisher databases for studies published mainly between 2019 and 2025. The analysis organized the literature around four mechanisms: relevance, convenience, perceived understanding, and interactive responsiveness. The synthesis indicates that AI-driven personalization can strengthen cognitive, emotional, and behavioral engagement when recommendations are accurate, timely, and contextually appropriate. Satisfaction improves when personalization reduces search costs, increases service convenience, and supports seamless customer journeys. These effects are not automatic. Excessive data collection, opaque targeting, inaccurate recommendations, and over-personalization can reduce trust and create discomfort. The review proposes that consumer trust and perceived value mediate the relationship between personalization and outcomes, while privacy concern, transparency, and human oversight operate as boundary conditions. The study concludes that effective AI personalization requires a value-sensitive approach that balances relevance with consumer autonomy, data protection, explainability, and opportunities for human intervention.
The Impact of Unified Payments Interface on Enhancing Financial Inclusion in Rural Tamil Nadu C. Muthukumar; C. Paramasivan
Journal of Applied Taxation and Policy Volume 2, Issue 2 (November) 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/jatap.v2i2.622

Abstract

The rapid growth of digital financial technologies has transformed financial service delivery in developing economies such as India. However, limited empirical evidence exists on how Unified Payments Interface (UPI) usage relates to measurable financial inclusion outcomes in rural areas. This study aims to examine the association between UPI usage and financial inclusion in rural Tamil Nadu. The study is based on primary data collected from 320 respondents using a structured questionnaire and convenience sampling. Financial inclusion was measured using a composite index constructed from indicators such as access to banking services, frequency of digital transactions, and usage of formal financial instruments. Descriptive statistics, chi-square tests, and one-way ANOVA were employed for data analysis. The findings indicate that UPI is widely used for transactions such as money transfers and bill payments, with users reporting high satisfaction levels. The results further show a significant association between education level and UPI usage frequency, while financial inclusion scores differ across income groups. However, these findings indicate associations rather than causal relationships. Key barriers to UPI usage include limited internet access, low awareness, and security concerns. The study suggests that UPI usage is positively associated with financial inclusion indicators in rural areas. However, the results are subject to limitations due to the use of convenience sampling, which restricts generalizability.

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