SIPAYUNG, B.; HAMZAH, M. Z. .; ARSAL, Y. 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, [S. l.], v. 3, n. 2, p. 107–113, 2024. DOI: 10.56282/jtlp.v3i2.515. Disponível em: https://scientium.co.id/journals/index.php/jtlp/article/view/515. Acesso em: 17 jun. 2025.