Sipayung, B., Hamzah, M. Z. ., & Arsal, Y. (2024). Effect of VAT C-Efficiency Ratio, VAT Buoyancy, and VAT Elasticity on Value Added Tax (VAT) Revenue Ratio in Indonesia. Journal of Tax Law and Policy, 3(2), 107–113. https://doi.org/10.56282/jtlp.v3i2.515