Haikal, Jenggis Khan, Syamsul Efendi, Eka Pratiwi, Deny Susanto, and Nanda Dwi Rizka. “Analysis of Progressive Legal Theory in the Implementation of Tweleve Percent Value Added Tax in the Framework of Increasing National Income and Community Welfare”. Innovative: Journal Of Social Science Research 5, no. 1 (February 2, 2025): 5960–5968. Accessed May 1, 2026. https://j-innovative.org/index.php/Innovative/article/view/18225.