Search Results

• Research Article

  The Effect of Income Tax Article 21 Implementation, Fiscal Correction, and Deferred Tax on Corporate Income Tax: Evidence from Automotive and Component Firms Listed on the Indonesia Stock Exchange

  Warsito Warsito

  28 Feb 2024 · DOI: 10.55942/pssj.v4i2.1767

  14 Views

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  Pph 21 Fiscal Correction Deferred Tax Corporate Income Tax Tax Planning
• Article 2026

  Liability of online marketplaces for consumer losses in online transactions as reviewed under law number 8 of 1999 on consumer protection

  Tohadi Tohadi, Gabriel Sianturi, Cintya Betani, Patricia Divani Anugrah Astari, Arova Julia Palka, Mohamad Reza Pahlevi

  19 Feb 2026 · DOI: 10.55942/pssj.v6i2.1444

  126 Views

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  Marketplace consumer losses online transactions UUPK
• Article

  The impact of tax policy on MSME growth in South Jakarta

  Friska Debora Maria

  27 Nov 2025 · DOI: 10.55942/pssj.v5i11.952

  268 Views

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  Tax Policy MSMEs 0.5% Final Income Tax Economic Growth Economic Empowerment South Jakarta
• Article 2026

  The normative study of the legal force of electronic mediation in digital business dispute resolution

  Andi Tri Utami Hasjim, Farahadayune Naharani Poetry

  13 Jan 2026 · DOI: 10.55942/pssj.v6i1.1127

  146 Views

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  electronic mediation digital business disputes legal force Indonesian mediation law
• Article

  Reviews of Tax Planning in Indonesia: The Implementation & Analytical Approach

  Nendi Juhandi, Syarifuddin Lakasse

  28 Feb 2022 · DOI: 10.55942/pssj.v2i2.167

  446 Views

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  Tax Planning Fiscal Tax Method Reconciliation Financial Statement