Salim, Patrick Winson, Sota James Sakila, and Rasji Rasji. 2023. “Penerapan Asas Equality Dalam Kebijakan Kenaikan Pajak Pertambahan Nilai”. Innovative: Journal Of Social Science Research 3 (4):9454-64. http://j-innovative.org/index.php/Innovative/article/view/4582.