Kartiko, Nafis Dwi, dan Amrie Firmansyah. “Revisiting Value-Added Tax Structures: Strategies For Mitigating Regressivity In Basic Commodities Consumption”. Educoretax 4, no. 1 (Februari 9, 2024): 61–76. Diakses Juni 6, 2026. https://www.jurnalku.org/index.php/educoretax/article/view/668.