RISDIAWAN, H.; NURHIDAYATI, nurhidayati. Measuring Government Tax Effort: Value Added Tax Elasticity and Buoyancy. Jurnal Pajak dan Keuangan Negara (PKN), [S. l.], v. 2, n. 1, p. 20–30, 2020. DOI: 10.31092/jpkn.v2i1.817. Disponível em: https://jurnal.pknstan.ac.id/index.php/pkn/article/view/817. Acesso em: 26 feb. 2026.