Puspita, O., & Nugroho, L. (2025). Optimizing Taxpayer Compliance: The Role of Socialization, Audits, and Sanctions with the Voluntary Disclosure Program (PPS) as a Moderating Factor (Survey on Individual Taxpayers (WPOP) registered at KPP Badung Utara Bali). Business, Management & Accounting Journal (BISMA), 2(1), 15-30. https://doi.org/10.70550/bisma.v2i1.90