The Fiscal Boomerang: A Comprehensive Analysis of the VAT Reform on Indonesia’s Coal Sector and the 2025 Refund Crisis
Year: 2026
Type: article
Source: International VAT Monitor
DOI: 10.59403/1q0wpk4
Author: Muhammad Rheza Ramadhan
Language: English
Topic: Taxation and Legal Issues
Subfield: Accounting
Domain: Social Sciences
Open Access status: closed
OpenAlex ID: W7154607931
