Search Results

• 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

  Juridical analysis of the obstacles in the implementation of music royalty payment obligations in Indonesia

  Ezra Natasya Br Simangunsong, Haposan Siallagan

  04 Dec 2025 · DOI: 10.55942/pssj.v5i12.1028

  215 Views

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  Copyright Legal Compliance LMKN Legal Protection Music Royalty
• Review Article 2026

  Blockchain in accounting: A systematic review of financial reporting transparency and fraud mitigation in Indonesia

  Arif Rahman Hasdik, Andi Muhammad Syukur Hidyatullah, Nadya Annisa Nasaruddin

  07 Apr 2026 · DOI: 10.55942/pssj.v6i4.1745

  48 Views

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  accounting transparency blockchain IAI OJK PRISMA 2020 smart contracts triple-entry accounting
• Article

  The impact of tax policy on MSME growth in South Jakarta

  Friska Debora Maria

  27 Nov 2025 · DOI: 10.55942/pssj.v5i11.952

  268 Views

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  Tax Policy MSMEs 0.5% Final Income Tax Economic Growth Economic Empowerment South Jakarta