Quality of e-tax system and tax compliance intention: The mediating role of user satisfaction PB Saptono, S Hodžić, I Khozen, G Mahmud, I Pratiwi, D Purwanto, ... Informatics 10 (1), 22, 2023 | 23 | 2023 |
Measuring the total logistics costs at the macro level: A study of Indonesia S Santoso, R Nurhidayat, G Mahmud, AM Arijuddin Logistics 5 (4), 68, 2021 | 23 | 2021 |
Income tax and VAT issues concerning lease after IFRS 16 convergence in Indonesia PB Saptono, I Khozen The Indonesian Journal of Accounting Research 24 (2), 259-288, 2021 | 20 | 2021 |
What determines the tax compliance intention of individual taxpayers receiving COVID-19-related benefits? Insights from Indonesia PB Saptono, I Khozen International Journal of Sociology and Social Policy 43 (11/12), 1190-1217, 2023 | 17 | 2023 |
Income Tax Issues on the Omnibus Law and Its Implications in Indonesia PB Saptono, C Ayudia AKRUAL: Jurnal Akuntansi 12 (2), 164-178, 2021 | 17 | 2021 |
Macroeconomic determinants of tax revenue and tax effort in Southeast Asian countries PB Saptono¹, G Mahmud | 17 | 2021 |
System dynamics modeling for developing an agrotourism-creative economy in the framework of the village innovation system S Santoso, W Widyanty, R Nurhidajat, M Ramadhani Marfatah, ... Frontiers in Environmental Science 10, 962235, 2022 | 16 | 2022 |
Rekonstruksi pendekatan compliance risk management di masa pandemi dalam upaya penguatan penerimaan pajak PB Saptono, I Khozen Scientax 3 (1), 105-129, 2021 | 14 | 2021 |
Tax Administration Issues on Revenue Recognition after IFRS 15 Adoption in Indonesia PB Saptono, I Khozen Jurnal Borneo Administrator 17 (2), 169-182, 2021 | 13 | 2021 |
Factors causing the ineffectiveness of Good Corporate Governance in preventing Corruption in State-Owned Enterprises PB Saptono, D Purwanto Integritas: Jurnal Antikorupsi 8 (1), 77-94, 2022 | 10* | 2022 |
Do international remittances promote poverty alleviation? Evidence from low-and middle-income countries PB Saptono, G Mahmud, LF Lei IZA Journal of Development and Migration 13 (1), 2022 | 10 | 2022 |
Main Issues of Value-Added Tax Dispute in Indonesia: A note from 2019 tax court decrees PB Saptono, I Khozen, C Ayudia Jurnal Kajian Akuntansi 5 (2), 225-242, 2021 | 10 | 2021 |
Buku Pintar Pajak PB Saptono PT. Pratama Indomitra Konsultan. Jakarta, 2017 | 10 | 2017 |
Tax Complexity and Firm Tax Evasion: A Cross-Country Investigation PB Saptono, G Mahmud, F Salleh, I Pratiwi, D Purwanto, I Khozen Economies 12 (5), 97, 2024 | 9 | 2024 |
Regulating Income Tax: Case of Indonesian YouTubers PB Saptono, C Ayudia, II Khozen Varia Justicia 17 (2), 199-215, 2021 | 8 | 2021 |
Manajemen Pajak Teori & Aplikasi–Edisi 2 PB Saptono Jakarta, Penerbit PT Pratama Indomitra Konsultan, 2016 | 7 | 2016 |
Historical Development of Good Corporate Governance in Indonesia (1998-2020): Government’s Role in Establishing the Regulatory Framework PB Saptono, D Purwanto Jurnal Borneo Administrator 18 (3), 263-278, 2022 | 6 | 2022 |
COVID-19 pandemic challenges for MSMEs: Strategic options for surviving in the new normal era PB Saptono, I Pratiwi Jurnal Ekonomi dan Bisnis Jagaditha 9 (2), 165-175, 2022 | 6 | 2022 |
Pajak karbon dalam langkah pelestarian lingkungan KM Kristanti, PB Saptono Jurnal Akuntansi Keuangan Dan Bisnis 15 (2), 538-547, 2022 | 6 | 2022 |
Income tax issues on the omnibus law and its implications in Indonesia. AKRUAL: Jurnal Akuntansi, 12 (2), 164 PB Saptono, C Ayudia | 5 | 2021 |