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Review of International Economic, Taxation, and Regulations
Published by CV. Proaksara Global Transeduka
ISSN : -     EISSN : 31238467     DOI : https://doi.org/10.70865/rietr
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
Review of International Economic, Taxation, and Regulations (RIETR) is an interdisciplinary publication dedicated to original research and scholarly work in the fields of international economics, taxation systems, and regulatory frameworks. This journal aims to facilitate and promote the dissemination of knowledge and innovative findings to a global audience of researchers, practitioners, and policymakers. The RIETR provides a platform for critical discussions and advancements in understanding global economic dynamics, tax policies, and regulatory mechanisms, aligning with the pressing global needs for effective economic governance and policy implementation. By serving as a forum for research and discourse, the journal plays an essential role in advancing scholarly understanding of international economic systems, taxation frameworks, and regulatory practices that enhance market efficiency while ensuring economic stability and compliance. The scope of our journal includes: 1. International Economics (global economic dynamics, including trade, investment, and cross-border economic policies) 2. Taxation Systems 3. Taxation Issues 4. Tax Policies 5. Global Investment 6. Market Regulations 7. Financial Crises 8. Economic Regulations 9. Political Economy (Public policy, Regulations) 10. Political decisions affecting the economy Manuscripts can be submitted in English and all papers undergo double-blind peer review before being published quarterly (February, May, August, November).
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 12 Documents
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Tax Enforcement and Protection of Taxpayers Rights in Uganda Oscar Kambona
Review of International Economic, Taxation, and Regulations Vol. 1 No. 3 (2025): August
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/rietr.v1i3.124

Abstract

The overall aim of this article is to analyse the protection of Taxpayers rights in Uganda during resolution of tax disputes.  Taxation is increasingly becoming the primary source of government revenue around the world and is the means used to support and fund government goods and services.To increase revenue mobilization through enhanced tax collection, the tax administration body, the Uganda Revenue Authority (URA) has certain enforcement powers.  In the course of enforcements, disputes, between tax authority and the taxpayer are bound to occur and in fact do occur.  In Uganda, the Courts have been expressly empowered by statutory legislation to demand that an aggrieved taxpayer deposit 30% of the contested amount pending finalization of the dispute.While the intention of the requirement seems to cater for raising of revenue to ensure continuity in government operations, this however is inherently predisposed to infringe taxpayer’s right to property as well as seek administrative justice, and that this affects taxpayer compliance.  Ultimately, the article emphasizes the need for a full realization of the taxpayer’s rights and of the inseparable nexus between human rights and tax compliance.
Integration of Halal Awareness and Halal Logo in Influencing Purchase Intention Daman Sudarman
Review of International Economic, Taxation, and Regulations Vol. 1 No. 3 (2025): August
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/rietr.v1i3.132

Abstract

Non-Muslim consumers are now showing increasing interest in halal food products, particularly due to perceptions of cleanliness, quality, and safety. This phenomenon is expanding the halal market, which was previously synonymous with Muslim consumers. This study aims to analyze the factors that influence the purchase intention of non-Muslim consumers toward packaged food products with halal logos. Using a quantitative approach with Structural Equation Modeling (SEM) based on Partial Least Square (PLS), this study examines the influence of variables such as subjective norm, perceived behavioral control, halal awareness, and halal logo on purchase intention, both directly and indirectly through attitude as a mediating variable. Data was collected from 300 non-Muslim respondents who had purchased halal-certified products in the Jakarta Capital Region. The results indicate that attitude has a significant influence on purchase intention and serves as an important mediating variable in the relationship between external factors and purchasing decisions. These findings contribute theoretically to the development of the Theory of Planned Behavior (TPB) model in the context of halal consumption by non-Muslims, as well as practical implications for halal food industry players in designing more inclusive marketing strategies.

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