JOKO PURNOMO RAHARJO; SINAGA, H. How Buoyant is the Indonesian Value Added Tax (VAT) System: A Law and Policy Perspective. Journal of Tax Law and Policy, [S. l.], v. 3, n. 2, p. 95–106, 2024. DOI: 10.56282/jtlp.v3i2.582. Disponível em: https://scientium.co.id/journals/index.php/jtlp/article/view/582. Acesso em: 8 jun. 2025.