Sipayung, Bonarsius, Muhammad Zilal Hamzah, and Yon Arsal. “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, no. 2 (August 30, 2024): 107–113. Accessed June 17, 2025. https://scientium.co.id/journals/index.php/jtlp/article/view/515.