1.
Kuncoro DA, Afifah M, Deqhy Rhoma S, Fitra Aulia S, Jihan Ghiffari AI, Oksa Muhammad F. VAT RESTITUTION ON COAL EXPORTS AND EXPORT DUTIES AS AN OFFSETTING FISCAL INSTRUMENT. IPSAR [Internet]. 2026Jun.10 [cited 2026Jun.10];4(1):47-62. Available from: https://jurnal.pknstan.ac.id/index.php/IPSAR/article/view/3907