Etik Ipda, Prasetiyo Y. Increasing Value Added Tax (VAT) 12% and Impact on The Economy Society: Systematic Literature Study Approach. Terbuka j. of Economics and bus. [Internet]. 2024 Nov. 30 [cited 2026 Mar. 1];5(2):40-7. Available from: https://jurnal.ut.ac.id/index.php/tjeb/article/view/11289