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: +62852-9900-7600

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

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Published: December 27, 2025

Digital Transformation of Household Consumption and Tax Awareness: A Positivist Analysis of Information System Adaptation and Fiscal Participation for Nation-Building

10.52970/grts.v6i1.613

01 - 11 Sri Prilmayanti Awaluddin, Yuli Rahmini Suci, Emily Nur Saidy, Rustan DM, Andi Yunus

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The Influence of Corporate Governance on Tax Avoidance in the Indonesian Stock Exchange (IDX)

10.52970/grts.v6i1.1964

12 - 28 W. Widijaya, Estevania Lie

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Analysis of Sharia Accounting Principles in the Mandar Local Snack Business Model in Majene Regency

10.52970/grts.v6i1.1790

29 - 39 Sri Wahyuni, Herlina Ilyas, Abdul Ghalib

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Effect of E-Filing Quality and Tax Services on Taxpayer Compliance, Moderated by Compliance Costs

10.52970/grts.v6i1.612

40 - 51 Rofiul Huda, Pardamean Daulay, Novianita Rulandari

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Tax Compliance Behavior, Digital Tax Services, and Business Sustainability
The Role of Perceived Tax Fairness in SME Survival

10.52970/grts.v6i1.1729

52 - 61 Muhammad Fajeri Siregar, Egy Juwita Tarigan

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Determinants of Tax Avoidance in Indonesian Conventional Banks Listed on the IDX

10.52970/grts.v6i1.2120

62 - 75 H. Henri, Elen Puspitasari

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Do Governance and Sustainable Finance Affect Sustainability Disclosure? Evidence from Islamic Banks

10.52970/grts.v6i1.2191

76 - 90 Wahyu Setyawan; I. Indriyani; Firli Asmar

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Base Erosion and Profit Shifting in the Digital Economy
A Bibliometric and Quantitative Synthesis of Emerging International Tax Norms

10.52970/grts.v6i1.2058

91 - 106 Arya Zulfikar Akbar, Reza Muhammad Rizqi, Sudrajat Martadinata, Fatin Nabilah Norzihad

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Do Credit Risk Management and the Break-Even Point (BEP) Affect Profitability and Operational Sustainability? Evidence from Rural Banks in Indonesia

10.52970/grts.v6i1.2204

107 - 120 Fauzi Isnaen; Fauzan Akbar Albatsiah

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Geopolitical Finance and Investment Dynamics
A Systematic Literature Review on Tax Policy and Economic Stability

10.52970/grts.v6i1.279

121 - 131 Hariany Idris

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