Noya, Avior Ocean Louis Ishaac, Suparna Wijaya, and Dian Thasya F Hutagaol. “Proportion of Agriculture, Industry and Services Sector to Value Added Tax Revenue in Low Income and Lower-Middle Income Countries: Rule of Law As a Moderating Variable”. Jurnal Pajak dan Keuangan Negara (PKN) 5, no. 1 (October 3, 2023): 189–196. Accessed February 28, 2026. https://jurnal.pknstan.ac.id/index.php/pkn/article/view/2314.