LIM, Setiadi Alim; INDRAWATI, Lilik. Tinjauan Teoritis Peraturan Pencegahan Value Added Tax Fraud Dan Value Added Tax Evasion. BIP’s JURNAL BISNIS PERSPEKTIF, [S. l.], v. 12, n. 2, p. Hal. 90 – 114, 2020. DOI: 10.37477/bip.v12i2.95. Disponível em: https://jurnal.ukdc.ac.id/index.php/BIP/article/view/95. Acesso em: 29 aug. 2025.