Vol. 2 No. 1 (2025): BISMA Journal March 2025

Articles

• Beyond Tax Knowledge: Exploring the Impact of Digital Literacy and Tax Stereotypes on MSME Tax Compliance (Case Study on MSME Taxpayers in Kesambi District, Cirebon, West Java, Indonesia)

  Aminatus Sholihah, Lucky Nugroho (Author)

  1-14

  • PDF   Article Views: 446 times | Article Downloads: 379 times

  DOI: https://doi.org/10.70550/bisma.v2i1.85

• 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)

  Okta Puspita, Lucky Nugroho (Author)

  15-30

  • PDF   Article Views: 89 times | Article Downloads: 70 times

  DOI: https://doi.org/10.70550/bisma.v2i1.90