cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Taufik Supardi
Contact Email
advancesresearch@gmail.com
Phone
+6282194548786
Journal Mail Official
advancesresearch@gmail.com
Editorial Address
Jln. Perintis Kemerdekaan, Puri Asri VII/A7 Makassar, Sulawesi Selatan, Indonesia (90245)
Location
Kota makassar,
Sulawesi selatan
INDONESIA
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 5 Documents
 1 
Search results for , issue "Vol. 1 No. 1 (2023): October - January" : 5 Documents clear
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.

Page 1 of 1 | Total Record : 5

 1 

Filter by Year

2023 2023


Reset
Filter By Issues
All Issue Vol. 1 No. 2 (2023): February - May Vol. 1 No. 1 (2023): October - January