Priyogo, Singgih, and Rus’an Nasrudin. “The Impact of the Alternative Tax Base Measurement Policy on the VAT Revenue Performance in the Indonesian Agricultural Sector”. Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia 4, no. 2 (April 27, 2023): 274–289. Accessed April 3, 2025. https://ejurnal.pajak.go.id/st/article/view/567.