KUNCORO, D. A.; AFIFAH, M.; DEQHY RHOMA, S.; FITRA AULIA, S.; JIHAN GHIFFARI, A. I.; OKSA MUHAMMAD, F. VAT RESTITUTION ON COAL EXPORTS AND EXPORT DUTIES AS AN OFFSETTING FISCAL INSTRUMENT. IPSAR (International Public Sector Accounting Review), [S. l.], v. 4, n. 1, p. 47–62, 2026. DOI: 10.31092/ipsar.v4i1.3907. Disponível em: https://jurnal.pknstan.ac.id/index.php/IPSAR/article/view/3907. Acesso em: 10 jun. 2026.