SIPAYUNG, B.; HAMZAH, M. Z. .; ARSAL, Y. The Effect of Value Added Tax (VAT) Revenue Ratio and C-Efficiency Ratio on Tax Ratio in Indonesia. Journal of Tax Law and Policy, [S. l.], v. 3, n. 1, p. 1–9, 2024. DOI: 10.56282/jtlp.v3i1.503. Disponível em: https://scientium.co.id/journals/index.php/jtlp/article/view/503. Acesso em: 2 oct. 2025.