ISTIGHFARA, R. C.; BIDURI, S. . Optimizing VAT Planning to Enhance Tax Efficiency in Indonesia: Mengoptimalkan Perencanaan PPN untuk Meningkatkan Efisiensi Perpajakan di Indonesia. Indonesian Journal of Law and Economics Review, [S. l.], v. 19, n. 2, p. DOI 10.21070/ijler.v19i2.1102, 2024. DOI: 10.21070/ijler.v19i2.1102. Disponível em: https://ijler.umsida.ac.id/index.php/ijler/article/view/1102. Acesso em: 6 dec. 2025.