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• Article 2026

  Determinants of motor vehicle taxpayer compliance in the Province of Yogyakarta Special Region

  Ahyar Ahyar, Filiana Filiana, Asrah Mulyati

  31 Jan 2026 · DOI: 10.55942/pssj.v6i1.1283

  50 Views

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  compliance religiosity sanctions service TPB
• Article 2026

  Analysis of the influence of tax knowledge and tax compliance on the perception of tax revenue among MSME actors in Cibungbulang District at KPP Pratama Ciawi

  Nurmalasari Nurmalasari, Mahwiyah Mahwiyah

  07 Jan 2026 · DOI: 10.55942/pssj.v6i1.1118

  183 Views

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  tax understanding taxpayer compliance regional tax revenue taxpayer behavior micro and small enterprises
• Article

  Legal dualism of priority rights for tax debts by the state when taxpayers go bankrupt

  Zahra Malinda Putri, Mhd Panca Prana Mustaqim Sinaga, La Ode Mbunai

  30 May 2025 · DOI: 10.55942/pssj.v5i5.573

  322 Views

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  Bankruptcy Dualism State’s Preferential Right Taxpayer Tax Debt
• 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
• 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