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• Article 2026

  Connection fiscal decentralization and poverty in South Sulawesi: Analysis of the 2004–2024 period

  Ihsan Ashari, Tuti Adi Tama, Dwi Hastuti Lestari Komarlina

  03 Feb 2026 · DOI: 10.55942/pssj.v6i2.844

  145 Views

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  fiscal decentralization poverty economic growth general allocation fund special allocation fund revenue sharing fund local own-source revenue
• Article

  Collaborative governance model in the implementation of performance-based village fund allocation in Kalibandung Village, Kubu Raya Regency

  Firdaus Firdaus, Herilasti Pujiningsih, Ksatriawan Zaenuddin, Helen Puspita Sari, Anggun Pria Wibowo

  11 Nov 2025 · DOI: 10.55942/pssj.v5i11.839

  514 Views

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  collaborative governance ecological fiscal transfer environmental governance village institutions
• Article 2026

  Digital transformation in public service: Evaluating e-government implementation and fiscal performance at Samsat Pajajaran Bandung

  Inkha Hedian Dena Fritiar

  04 Mar 2026 · DOI: 10.55942/pssj.v6i3.1487

  88 Views

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  e-government fiscal performance SIGNAL digital divide public service efficiency
• Article

  Reviews of Tax Planning in Indonesia: The Implementation & Analytical Approach

  Nendi Juhandi, Syarifuddin Lakasse

  28 Feb 2022 · DOI: 10.55942/pssj.v2i2.167

  446 Views

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  Tax Planning Fiscal Tax Method Reconciliation Financial Statement
• Research Article

  The Effect of Income Tax Article 21 Implementation, Fiscal Correction, and Deferred Tax on Corporate Income Tax: Evidence from Automotive and Component Firms Listed on the Indonesia Stock Exchange

  Warsito Warsito

  28 Feb 2024 · DOI: 10.55942/pssj.v4i2.1767

  14 Views

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  Pph 21 Fiscal Correction Deferred Tax Corporate Income Tax Tax Planning