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Golden Ratio of Taxation Studies with e-ISSN 2776-7868 encourages courageous and bold new ideas, focusing on contribution, theoretical, managerial, and social life implications. Golden Ratio of Taxation Studies fosters the exploration of tax behavior, tax audit, tax policy phenomena.

Publication Frequency: Semi-Annual Issues Per Year Issue 1, November - April, and Issue 2, May to October

Publisher: CV. Manunggal Halim Jaya

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  3. Vol. 5 No. 1 (2025): December - May

Published: April 29, 2025

Articles

Ethical Perceptions of Tax Evasion Among Non-Employee Taxpayers in Surabaya

Love of Money, Religiosity, Justice, and Culture as Moderating

10.52970/grts.v5i1.1270
01 - 16 Nanda Syafira Wahyudi, Soni Agus Irwandi
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Influence of Taxes on Capital Flows and Foreign Direct Investment

10.52970/grts.v5i1.615
17 - 28 Siti Aisyah
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The Role of Taxes in Supporting Sustainability: An Integration of Economic and Environmental Perspectives

10.52970/grts.v5i1.614
29 - 41 Muhtar Sapiri
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Analysis of The Impact of Company Existence Related to Tax Holiday and Allowance

10.52970/grts.v5i1.320
42 - 52 Erny Amriani Asmin, Dwi Gemina, Pra Gemini, Immanoel Gunawan Hutajulu, M. Mashadi, Richard Surungan Hutajului
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The Effect of Excise Burden, Income Smoothing, and Effective Tax Rate (ETR) on Financial Performance

10.52970/grts.v5i1.1392
53 - 58 Nurina Saffanah, Vanny Arsamba Pratama
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