About Journal

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

Contact us: +6282292222243

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adityatrojhan@gmail.com (primary)
goldenratiogrts@gmail.com
grts@goldenratio.id

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Published: June 21, 2025

The Effect of Sales Growth, Capital Intensity, and Company Age on Tax Avoidance in Energi Sector Companies on The Indonesia Stock Exchange for The Period 2020-2022

10.52970/grts.v5i2.1431

01 - 09 Achdian Anggreny Bangsawan, Nuraini Amiruddin, Amiruddin Husain

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The Effect of Corporate Tax, Managerial Ownership, and Company Growth on Dividend Payments

10.52970/grts.v5i2.1317

10 - 22 Jayanti Ega Futri, Gusti Randa, Yaman Udayef Nasution, Alex Saputra

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The Influence of Tax Audits and Tax Collections on the Disbursement of Tax Arrears in the Southern Part of Sumatra, Indonesia

10.52970/grts.v5i2.1632

23 - 33 Mia Kusumawaty, M. Orba Kurniawan, Arif Syahrul Ramadhan

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Capital Intensity as a Moderator of the Relationship Between Profitability, Leverage, and Tax Aggressiveness
Evidence from Indonesia's Food and Beverage Sector

10.52970/grts.v5i2.1598

34 - 48 Rahmahdani Amin, Asriani Junaid, N. Nurfadila

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The Effect of Profitability, Leverage, Liquidity, Capital Intensity, and Corporate Social Responsibility in Tax Avoidance

10.52970/grts.v5i2.1528

49 - 63 Ervina Ardiyanti, Elen Puspitasari

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