Vol. 2 No. 1 (2025): Pelita Journal February 2025

Articles

• The Influence of Locus of Control, Professional Ethics and Client Narcissism on Audit Judgement (Empirical Study on East Jakarta Public Accounting Firm)

  Novawiguna Kemalasari, Reyfira Putriranti, Yananto Mihadi Putra, Riri Pratiwi (Author)

  1-17

  • PDF   Article Views: 296 times | Article Downloads: 307 times

  DOI: https://doi.org/10.70550/pelita.v2i1.116

• The Role of Progressive Tax, Tax Sanctions, Tax Amnesty, and Mobile Samsat in Increasing Vehicle Taxpayer Compliance

  Adha Nuryansyah, Yananto Mihadi Putra (Author)

  18-36

  • PDF   Article Views: 195 times | Article Downloads: 223 times

  DOI: https://doi.org/10.70550/pelita.v2i1.139

• The Influence of Tax Understanding, Taxpayer Awareness, and Government Trust as a Moderating Variable on Taxpayer Compliance (Empirical Study on MSMEs Registered at the Jakarta Palmerah Pratama Tax Office)

  Fauzy Endrianto, Lucky Nugroho (Author)

  37-48

  • PDF   Article Views: 1292 times | Article Downloads: 185 times

  DOI: https://doi.org/10.70550/pelita.v2i1.149

• Implementation of Tax Administration Services and its Challenges at KPP Pratama Jakarta Kebon Jeruk Satu: A Review of Field Practices

  Rena Renata Melanda, Yananto Mihadi Putra, Ana Farida Sahara (Author)

  49-57

  • PDF   Article Views: 162 times | Article Downloads: 123 times

  DOI: https://doi.org/10.70550/pelita.v2i1.228

• Digital Literacy of Taxpayers and Its Effect on Compliance with Annual Tax Return (SPT) Reporting in Indonesia

  Rhea Silva Aliifah, Ana Farida Sahara, Yananto Mihadi Putra (Author)

  58-64

  • PDF   Article Views: 792 times | Article Downloads: 497 times

  DOI: https://doi.org/10.70550/pelita.v2i1.227