Puspita O, Nugroho L. 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). BISMA [Internet]. 2025 Mar. 5 [cited 2026 Mar. 10];2(1):15-30. Available from: https://ejournal.bacadulu.net/index.php/bisma/article/view/90