Advances in Taxation Research最新文献

Factors Affecting Taxpayer Compliance: A study during the Covid-19 Pandemic 影响纳税人合规的因素:Covid-19大流行期间的研究

Advances in Taxation Research Pub Date : 2023-05-31 DOI: 10.60079/atr.v1i2.110

Kartim Kartim

引用次数: 0

How carbon tax affects the economy and environment: Point of view a corporate taxpayer 碳税如何影响经济和环境:企业纳税人的观点

Advances in Taxation Research Pub Date : 2023-05-31 DOI: 10.60079/atr.v1i2.101

Ahmad Dzaki As'ad, Asriani Junaid, N. Nurfadila, Muslim Muslim

引用次数: 0

Perception of State Civil Apparatus towards Income Tax Article 21: Maximum Four Tax Theory Approach 国家民事机构对所得税的认识第21条:最大四税理论途径

Advances in Taxation Research Pub Date : 2023-05-31 DOI: 10.60079/atr.v1i2.91

M. Adil

引用次数: 0

Towards Optimal Taxes: Impact of Tax Extensification and Intensification on Individual Income Tax Receipts 走向最优税收:税收扩大化与集约化对个人所得税收入的影响

Advances in Taxation Research Pub Date : 2023-05-31 DOI: 10.60079/atr.v1i2.104

Muhammad Ridhwansyah Pasolo, Yana Ermawati, Yaya Sonjaya, S. Sumartono

引用次数: 0

E-Commerce Tax Implementation: A Study on South Korean Product Online Shop Business 电子商务税收实施:韩国产品网店业务研究

Advances in Taxation Research Pub Date : 2023-05-31 DOI: 10.60079/atr.v1i2.103

Zahirah Zahirah, Andika Pramukti, M. Arsyad

引用次数: 0

How Tax Policies and Business Strategies Affect MSME Actors During the Covid-19 Pandemic 2019冠状病毒病大流行期间，税收政策和商业战略如何影响中小微企业

Advances in Taxation Research Pub Date : 2023-01-28 DOI: 10.60079/atr.v1i1.5

Darwis Lannai, Fadel Azyumardi Syahban, N. Nurfadila, St. Hartati Haeruddin, S. Subhan

{"title":"How Tax Policies and Business Strategies Affect MSME Actors During the Covid-19 Pandemic","authors":"Darwis Lannai, Fadel Azyumardi Syahban, N. Nurfadila, St. Hartati Haeruddin, S. Subhan","doi":"10.60079/atr.v1i1.5","DOIUrl":"https://doi.org/10.60079/atr.v1i1.5","url":null,"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.","PeriodicalId":117516,"journal":{"name":"Advances in Taxation Research","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130494434","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Construction Services Income Tax Analysis 建筑业所得税分析

Advances in Taxation Research Pub Date : 2023-01-28 DOI: 10.60079/atr.v1i1.12

S. Subhan

引用次数: 1

Tax Planning, Deferred Tax Expense and Deferred Tax Assets on Earnings Management 税收筹划，递延所得税费用和递延所得税资产的盈余管理

Advances in Taxation Research Pub Date : 2023-01-28 DOI: 10.60079/atr.v1i1.7

Rafika Anwar

{"title":"Tax Planning, Deferred Tax Expense and Deferred Tax Assets on Earnings Management","authors":"Rafika Anwar","doi":"10.60079/atr.v1i1.7","DOIUrl":"https://doi.org/10.60079/atr.v1i1.7","url":null,"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.","PeriodicalId":117516,"journal":{"name":"Advances in Taxation Research","volume":"111 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121283511","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Can Fiscus Services and Tax Sanctions Improve Individual Taxpayer Compliance? 财政服务和税收制裁能否提高个人纳税人的合规性?

Advances in Taxation Research Pub Date : 2023-01-28 DOI: 10.60079/atr.v1i1.4

Wahyuni Wahyuni, M. Adil, Nurul Fuada, Khadijah Darwin, Amran Amran

引用次数: 1

Several Factors Affecting Taxpayer Compliance During the Covid-19 Pandemic Covid-19大流行期间影响纳税人合规的几个因素

Advances in Taxation Research Pub Date : 2023-01-28 DOI: 10.60079/atr.v1i1.6

Asriani Junaid, Hamzah Ahmad, Putri Aisyah Salsabila, A. Amiruddin, Kirana Ikhtiari

{"title":"Several Factors Affecting Taxpayer Compliance During the Covid-19 Pandemic","authors":"Asriani Junaid, Hamzah Ahmad, Putri Aisyah Salsabila, A. Amiruddin, Kirana Ikhtiari","doi":"10.60079/atr.v1i1.6","DOIUrl":"https://doi.org/10.60079/atr.v1i1.6","url":null,"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","PeriodicalId":117516,"journal":{"name":"Advances in Taxation Research","volume":"235 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121671612","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1