Journal Description

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-Annuals Issue Per Year Issue 1, November - April, and Issue 2, May to October
Language: English
Prefix DOI: 10.52970/grts
EIC: Aditya Halim Perdana Kusuma Putra|Scopus|Scholar|Orcid|WoS|RG|Sinta
Publisher:
CV. Manunggal Halim Jaya
Members, Abstract & Indexing: 
Crossref | RJI | Orcid.org | Scite | Dimension - Digital Service | Google Scholar | ROAD | Garuda | DORA | Scilit | Kudos | SINTA 4 | Asian Science Citation Index

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2026-07-13

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Vol. 6 No. 2 (2026): June - November

Published: June 30, 2026

Tanjak Lobam Service Innovation for Regional Tax Compliance in Bintan Industrial Estate

132 - 145 Yuri Aditya Surya, Fitri Kurnianingsih, O. Okparizan

Balancing Compliance and Ethics: The Dynamics of Tax Planning, Avoidance, and Evasion in Indonesia

146 - 158 Sabrina Fitrianti, Rr Sheilla Novita Ellysa Putri, Indra Pahala

Global Research Trends in Tax Management: A Bibliometric Analysis of Scientific Publications (1990-2025)

159 - 172 Vinhant Gonawan, Rachmat Agus Santoso, F. Fitriana

Determinants of Corporate Income Tax Revenue in Post-Reform Indonesia

A Case Study of the Foreign Investment Tax Office One

173 - 184 Yaumil Fitriyah, Tony Sudirgo

Corporate Tax Avoidance and Its Influencing Factors: The Roles of Transfer Pricing, Thin Capitalization, Profitability, Fixed Asset Intensity, and Foreign Ownership

185 - 201 Isti Mulyasari, W. Widyasari

International Tax Law and Cross-Border Taxation: A Narrative Literature Review on Tax Sovereignty, BEPS, and Global Tax Reform

202 - 214 Sari Widyaningtyas Putri, Meta Nisfia Falah , Lili Fitriani, Indra Pahala

The Effects of Tax Avoidance, Tax Aggressiveness, and Profitability on Firm Value among Non-Cyclical Sector Companies Listed on the Indonesia Stock Exchange

215 - 227 Dean Trianata, Wiwi Idawati

Marketplace Tax Regulations and SME Seller Behavior: Insights from the Implementation of Minister of Finance Regulation Number 37 of 2025

228 - 237 Herlin Hanly, Regina Jansen Arsjah, A. Andri, Y. Yulianto
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