Search Results

• 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
• Article 2026

  The huge potential of Regional Owned Enterprises (BUMD) in the education sector: Exploring opportunities for local economic and fiscal diversification

  Alif Al Mahdi

  06 Feb 2026 · DOI: 10.55942/pssj.v6i2.833

  96 Views

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  regional owned enteprises public private partnership education Fiscal Decentralization
• Article 2026

  Legal review of local government procurement of goods or services based on Presidential Instruction No. 1 Of 2025 (Study of the 2025 household budget of the Governor and Deputy Governor of Aceh)

  Ahmad Maulana, Riza Afrian Mustaqim, Nahara Eriyanti

  02 Apr 2026 · DOI: 10.55942/pssj.v6i4.1690

  50 Views

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  Presidential Instruction No. 1 of 2025 Spending Efficiency Governor's Household Budget
• Article 2026

  The financial implications of temporary internet restrictions to Mobile Network Operators (MNOs): Evidence from Tanzania's october 29th to november 3rd 2025 event

  Issa G. Ahmed

  11 Mar 2026 · DOI: 10.55942/pssj.v6i3.1022

  150 Views

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  internet shutdowns digital economy Tanzania mobile money fiscal policy telecommunications election disruptions
• Article

  The effect of local taxes on increasing local original revenue in Bengkulu City

  Fitriani Ariska, Seftya Dwi Shinta

  18 Nov 2025 · DOI: 10.55942/pssj.v5i11.1051

  275 Views

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  Regional own-source revenue regional taxes hotel and restaurant tax street lighting tax Bengkulu City