SAGALA, S. D. B.; WIJAYA, S. Kajian Reverse Charge Mechanism Pajak Pertambahan Nilai Bagi Wajib Pajak Badan: Proposal Untuk Indonesia. Jurnal Pajak dan Keuangan Negara (PKN), [S. l.], v. 4, n. 1, p. 94–111, 2022. DOI: 10.31092/jpkn.v4i1.1762. Disponível em: https://jurnal.pknstan.ac.id/index.php/pkn/article/view/1762. Acesso em: 14 aug. 2025.