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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

  Reconstruction of the tax dispute resolution system to achieve legal justice in Indonesia

  Hermansyah Hutagalung

  21 Nov 2025 · DOI: 10.55942/pssj.v5i11.979

  258 Views

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  Tax Disputes Legal Reconstruction Legal Justice Tax Courts Institutional Reform
• 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 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 2026

  Exploring the antecedents of coretax usage in tention: Evidence from perceptions of convenience, usefulness, and risk

  Angelita Palullungan, Meichelle Duruk, Tiara Bangkaran, Sita Y. Sabandar, Carolus Askikarno Pala'langan

  13 Feb 2026 · DOI: 10.55942/pssj.v6i2.1221

  186 Views

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  intention to use coretax perceived usefulness perceived convenience perceived risk taxpayers