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. Disponível em: https://jurnal.ukdc.ac.id/index.php/BIP/article/view/95. Acesso em: 13 jul. 2025.