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Advances in Taxation Research
Published by Yayasan Pendidikan Bukhari Dwi Muslim
ISSN : -     EISSN : 29857554     DOI : https://doi.org/10.60079/atr
Core Subject : Economy,
Economics, Econometrics & Finance
Founded in 2023, Advances in Taxation Research publishes original research that promises to advance our understanding of taxation over diverse topics and research methods. This Journal welcomes research of significance across a wide range of primary and applied research methods, including analytical, archival, experimental, survey and case study. The journal encourages articles of current interest to scholars with high practical relevance for organizations or the larger society. We encourage our researchers to look for new solutions to or new ways of thinking about practices and problems and invite well-founded critical perspectives. We provide a forum for communicating impactful research between professionals and academics in taxation research and practice with discusses and proposes solutions and impact the field. Advances in Taxation Research is your trusted resource for new tax law developments, including court decisions, Treasury/IRS rulings, legislation - and other issues that may impact you and your clients. The Journal takes a wide-angle approach to taxpayers and tax topics, covering individuals and corporations, estates and trusts, partnerships and other pass-throughs. It also covers issues arising in tax accounting, real estate transactions, compensation and employee benefits, retirement plans, and cross-border transactions.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 10 Documents
 1 
Can Fiscus Services and Tax Sanctions Improve Individual Taxpayer Compliance? Wahyuni Wahyuni; Muhammad Adil; Nurul Fuada; Khadijah Darwin; Amran Amran
Advances in Taxation Research Vol. 1 No. 1 (2023): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/atr.v1i1.4

Abstract

This study aims to determine the effect of tax services and tax sanctions on individual taxpayer compliance at KPP Pratama Watampone. This research was conducted at KPP Pratama Watampone. The number of samples taken is 100 taxpayers. The method used is accidental sampling. Data was collected by distributing questionnaires. Data were analyzed using multiple linear regression analysis. Based on the results of the study indicate that the tax service and tax sanctions have a positive effect on individual taxpayer compliance at KPP Pratama Watampone. The results showed that the tax service and tax sanctions could increase taxpayers at KPP Pratama Watampone.
How Tax Policies and Business Strategies Affect MSME Actors During the Covid-19 Pandemic Darwis Lannai; Fadel Azyumardi Syahban; Nurfadila Nurfadila; St. Hartati Haeruddin; Subhan Subhan
Advances in Taxation Research Vol. 1 No. 1 (2023): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/atr.v1i1.5

Abstract

The purpose of this study was to determine the effect of tax policies and business strategies on MSME actors during the pandemic in Kolaka City. This type of research includes quantitative descriptive research. The population in this study were SMEs in Kolaka District, Kolaka City. The method used in the selection of the sample is purposive sampling method and set a sample of 52 respondents based on the established criteria. The results of this study are Tax Policy has a Positive and Significant Effect on MSME Actors in the Pandemic Period in Kolaka City. The Tax Policy in question is Tax Incentives for Taxpayers affected by the 2019 Corona Virus Disease Pandemic. And the second is a Business Strategy that has a Positive and Significant Effect on MSME Actors during the pandemic in Kolaka City. The Business Strategy in question is online marketing. Based on the results of the discussion, it can be concluded that the tax policy in this case is tax intensive for MSME actors, it is felt to be very beneficial for MSME actors during the pandemic and this tax policy provides benefits for MSME actors to increase knowledge about taxation. By using a Business Strategy, online marketing is the right strategy for MSME actors to re-increase their business activities during the pandemic.
Several Factors Affecting Taxpayer Compliance During the Covid-19 Pandemic Asriani Junaid; Hamzah Ahmad; Putri Aisyah Salsabila; Amiruddin Amiruddin; Kirana Ikhtiari
Advances in Taxation Research Vol. 1 No. 1 (2023): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/atr.v1i1.6

Abstract

The purpose of this study was to determine the effect of tax policies and business strategies on MSME actors during the pandemic in Kolaka City. This type of research includes quantitative descriptive research. The population in this study were SMEs in Kolaka District, Kolaka City. The method used in the selection of the sample is purposive sampling method and set a sample of 52 respondents based on the established criteria. The results of this study are Tax Policy has a Positive and Significant Effect on MSME Actors in the Pandemic Period in Kolaka City. The Tax Policy in question is Tax Incentives for Taxpayers affected by the 2019 Corona Virus Disease Pandemic. And the second is a Business Strategy that has a Positive and Significant Effect on MSME Actors during the pandemic in Kolaka City. The Business Strategy in question is online marketing. Based on the results of the discussion, it can b e concluded that the tax policy in this case is tax intensive for MSME actors, it is felt to be very beneficial for MSME actors during the pandemic and this tax policy provides benefits for MSME actors to increase knowledge about taxation. By using a Business Strategy, online marketing is the right strategy for MSME actors to re-increase their business activities during the pandemic
Tax Planning, Deferred Tax Expense and Deferred Tax Assets on Earnings Management Rafika Anwar
Advances in Taxation Research Vol. 1 No. 1 (2023): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/atr.v1i1.7

Abstract

This study aims to determine the effect of tax planning, deferred tax expense, and deferred tax assets on earnings management. Earnings Management is an action taken by management in an effort to increase or decrease profits in the financial statements. This study uses statistical analysis methods. The data collection method used in this research is documentation. The data collection process in this study was carried out by taking data from the financial statements of mining companies listed on the Indonesia Stock Exchange in 2016-2019. The data analysis tool in this study uses the IBM SPS application. The results of the study found that: Tax planning has a positive and significant effect, earnings management in tax planning is carried out with the aim of maximizing the profits obtained after calculating taxes. Deferred tax expense has a positive and insignificant effect, temporary differences due to deferred tax expense give rise to management discretion in applying the principles or assumptions in the financial statements. Deferred tax assets have a negative and insignificant effect, the implementation of earnings management through deferred tax assets is considered to cause losses and the financial statements are considered dubious.
Construction Services Income Tax Analysis Subhan Subhan
Advances in Taxation Research Vol. 1 No. 1 (2023): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/atr.v1i1.12

Abstract

This study aims to determine the calculation, deduction, deposit, and reporting of income tax article 4 paragraph 2 for construction services at Nindya-Passokorang (KSO). The value of the budget contract uses funds sourced from WINRIP IBRD LOAN NO. 8043 - ID of Rp. 202,911,052,727. The data analysis method used is descriptive quantitative analysis of research results using numerical calculations to obtain data, the data source used in this study is primary data in the form of subject data obtained directly from the source and secondary data regarding the general description of service companies. construction. The results show that the income tax rate of article 4 paragraph 2 using a 3% rate with the qualifications of large and medium enterprises Nindya-Passokorang (KSO) no longer pays the final income tax article 4 paragraph 2 because service users are tax cutters. Based on research conducted in terms of monthly tax reporting that has been routinely carried out in order to avoid the applicable tax penalties.
Perception of State Civil Apparatus towards Income Tax Article 21: Maximum Four Tax Theory Approach Muhammad Adil
Advances in Taxation Research Vol. 1 No. 2 (2023): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/atr.v1i2.91

Abstract

This study aims to determine the perception of ASN towards the collection of Income Tax Article 21 whether it is in accordance with the theory put forward by Adam Smith, namely the Theory of Four Maximum Taxes. This study uses a qualitative descriptive data analysis method with data collection techniques, namely interviews. Researchers conducted interviews with taxpayers who work at the Mamajang Sub-District Office, Makassar City. Based on the results of this study, it can be concluded that the collection of Income Tax Article 21 on ASN can generally be stated to be in accordance with the theory of "Four Maximum Taxes". This is assessed based on the four criteria, namely equity, certainty, convenience of payment, and economics of collection.
How carbon tax affects the economy and environment: Point of view a corporate taxpayer Ahmad Dzaki As'ad; Asriani Junaid; Nurfadila Nurfadila; Muslim Muslim
Advances in Taxation Research Vol. 1 No. 2 (2023): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/atr.v1i2.101

Abstract

This research aims to examine the effects of carbon taxes on the economy and the environment from the viewpoint taxpayer of corporations (via case studies of South Sulawesi province's coal-fired power facilities). Qualitative methods were used to get this information. PT. PLN Indonesian Power Barru is the focus of this study. Interviews, observations, and written records are all tools used in data collection. According to the study's findings, carbon tax has benefits for companies and Indonesia where revenue from carbon tax can be allocated to other sectors like health and education. However, the cost of the carbon tax itself, which results in an increase in the basic electricity tariff, has an unsettling effect on businesses. In response to carbon taxes, businesses may seek out options that generate less carbon emissions, or even switch to renewable (environmentally friendly) energy sources.
E-Commerce Tax Implementation: A Study on South Korean Product Online Shop Business Zahirah Zahirah; Andika Pramukti; Muhammad Arsyad
Advances in Taxation Research Vol. 1 No. 2 (2023): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/atr.v1i2.103

Abstract

Regarding the growing demand for South Korean goods among Indonesian entrepreneurs. E-commerce services provide a convenient and quick way for them to sell these items via the internet, bypassing the need for a physical encounter between the buyer and seller. The study's goal is to examine how well South Korean internet store owners comprehend e-commerce tax. A qualitative descriptive approach was taken for this investigation. Primary sources were employed for this study. Google Forms were used to collect data from a set sample of respondents, and online interviews were conducted virtually. Main findings this study, some online store owners selling South Korean products are already familiar with e-commerce taxes, while others are still in the dark about them due to a lack of socialization from the tax office.
Towards Optimal Taxes: Impact of Tax Extensification and Intensification on Individual Income Tax Receipts Muhammad Ridhwansyah Pasolo; Yana Ermawati; Yaya Sonjaya; Sumartono Sumartono
Advances in Taxation Research Vol. 1 No. 2 (2023): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/atr.v1i2.104

Abstract

This study seeks to investigate the impact of tax extension and intensification on personal income tax collections. The sample was selected using a specific procedure to ensure that it was representative of the population; the sample size was 100 respondents. The data source employed is primary data, i.e., data collected directly from respondents via questionnaire by researchers. The methodology employed in this study is multiple linear analysis. In addition, descriptive statistical analysis, validity tests, reliability tests, normality tests, heteroscedasticity tests, multicollinearity tests, and hypothesis testing with the coefficient of determination test, t test, and f test were performed on the data. The results of the analysis indicate that Tax Extensification has a positive and significant impact on Individual Income Tax Receipts, while Tax Intensification has a similar effect.
Factors Affecting Taxpayer Compliance: A study during the Covid-19 Pandemic Kartim Kartim
Advances in Taxation Research Vol. 1 No. 2 (2023): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/atr.v1i2.110

Abstract

The purpose of this study is to analyze whether aspects of the COVID-19 epidemic affect taxpayer compliance. The 92 MSME participants were all located in Jayapura City. Primary data, which is information collected by researchers through direct interaction with respondents, such as questionnaires, was used. In this study, multiple linear regression analysis was used. Data analysis was carried out through descriptive statistical tests, validity and reliability tests, normality and heteroscedasticity and multicollinearity tests, and hypothesis testing using the coefficient of determination, partial tests, and simultaneous tests. The results of this study indicate that tax knowledge, tax policy, attitudes, tax authorities' services, and the application of the self-assessment system are found to have a positive and statistically significant effect on taxpayer compliance. Taxpayer compliance among MSME players in Jayapura City is expected to increase if these elements are used more widely and effectively.

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