PUSPITA, Okta; NUGROHO, Lucky. 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), Jakarta, ID, v. 2, n. 1, p. 15–30, 2025. DOI: 10.70550/bisma.v2i1.90. Disponível em: https://ejournal.bacadulu.net/index.php/bisma/article/view/90.. Acesso em: 10 mar. 2026.