Lim, Setiadi, and Lilik Indrawati. “Tinjauan Teoritis Peraturan Pencegahan Value Added Tax Fraud Dan Value Added Tax Evasion”. BIP’s JURNAL BISNIS PERSPEKTIF 12, no. 2 (July 31, 2020): Hal. 90 - 114. Accessed April 25, 2024. https://jurnal.ukdc.ac.id/index.php/BIP/article/view/95.