Risdiawan H, nurhidayati nurhidayati. Measuring Government Tax Effort: Value Added Tax Elasticity and Buoyancy. Jurnal Pajak dan Keuangan Negara [Internet]. 2020Sep.30 [cited 2026Feb.26];2(1):20-3. Available from: https://jurnal.pknstan.ac.id/index.php/pkn/article/view/817