cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Fadhilatunisa
Contact Email
fadhila.della@gmail.com
Phone
+6285720123888
Journal Mail Official
jatap@abcollab.id
Editorial Address
Jalan Cempaka Mekar Raya No. 10 Bandung, Jawa Barat, Indonesia
Location
Kota bandung,
Jawa barat
INDONESIA
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 32 Documents
 1   2   3   4 
Employee Compensation and Perceived Article 21 Withholding Efficiency: The Moderating Role of Internal Tax Policy in an Indonesian Hospital Mawar Anggraini; Della Fadhilatunisa; Namla Elfa Syariati
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.v2i2.1067

Abstract

This study aimed to analyze the influence of non-fixed allowances, in-kind facilities, and withholding tax mechanisms on the efficiency of Income Tax Article 21 for employees with internal company policies as a moderation variable at H.L. Manambai Abdulkadir Hospital, Sumbawa Regency. This research is motivated by the importance of efficient management of Income Tax Article 21 in companies, particularly related to the provision strategy of compensation and choosing the right withholding tax mechanism. Internal company policies​ play an important role in supporting the effectiveness of taxation management; therefore, this study was conducted to identify the factors that can influence the efficiency of Article 21 Income Tax, as well as the role of internal company policies in strengthening or weakening the relationships between the research variables. This study used a quantitative method with an associative causal approach. The data were obtained through a distribution questionnaire to 125 employees of H.L. Manambai Abdulkadir Hospital, Sumbawa Regency. Data analysis techniques used include validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, moderated regression analysis (MRA), coefficient test determination (R²), simultaneous test (F test), and partial test (t test) with SPSS version 24. The results show that non-fixed allowances have no significant effect on the efficiency of Income Tax Article 21 for employees. In-kind facilities and withholding tax have positive and significant effects on the efficiency of Income Tax Article 21 for employees. Internal company policy is not capable of moderating influence Non-Fixed Allowances to efficiency Income Tax Article 21 for employees, however capable strengthen influence in-kind facilities for efficiency Income Tax Article 21 for employees. Meanwhile, the company's internal policies also do not moderate the influence of the withholding tax mechanism on the efficiency of Income Tax Article 21 for employees.
Tax Education for Higher-Education Students: A Narrative Review and Integrated Conceptual Framework Yundong Wu; Ying Chen
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.v2i2.1312

Abstract

Tax knowledge is essential for university students' financial capability and civic responsibility; however, tax education remains uneven across disciplines. Moving beyond traditional rule-based teaching, modern curricula incorporate practical tax literacy, digital filing, entrepreneurship, ethical judgment, and artificial intelligence. Research highlights a persistent gap between knowledge and actual compliance behavior. While education builds confidence, decisions are heavily influenced by perceived fairness, trust, social norms, and practical experience. An integrated conceptual framework shows that student agency connects tax knowledge with digital and ethical skills. Strengthening curriculum design, teacher competence, institutional collaboration, and equitable access ensures up-to-date, practical tax education across all fields.

Page 4 of 4 | Total Record : 32

 1   2   3   4 

Filter by Year

2025 2026


Reset
Filter By Issues
All Issue Volume 2, Issue 2 (November) 2026 Volume 2, Issue 1 (May) 2026 Volume 1, Issue 2 (November) 2025 Volume 1, Issue 1 (May) 2025