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: 699 times | Article Downloads: 570 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: 128 times | Article Downloads: 95 times

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

• The Influence of Exploration Costs and Leverage on Eaarnings Management with Firm Size as a Moderating Variable

  Khairul Arief Rachman, Lucky Nugroho (Author)

  31-42

  • PDF   Article Views: 34 times | Article Downloads: 20 times

  DOI: https://doi.org/10.70550/bisma.v2i1.102

• Assessment of Government Policy Framework in India for Promoting Green Entrepreneurship

  Barkha Bhati, Iram Naaz (Author)

  43-63

  • PDF   Article Views: 43 times | Article Downloads: 21 times

  DOI: https://doi.org/10.70550/bisma.v2i1.82

• Institutional Ownership, Firm Size, Leverage, and Profitability: The Impact on Firm Value in the Indonesian Banking Sector

  Syahril Irawan, Lucky Nugroho (Author)

  64-80

  • PDF   Article Views: 30 times | Article Downloads: 21 times

  DOI: https://doi.org/10.70550/bisma.v2i1.92