HIKMAH, F. The Organisation For Economic Cooperation And Development Guidelines Dan Pengaruhnya Terhadap Pengaturan Pajak Pertambahan Nilai Atas Jasa Di Indonesia. Jurnal Hukum IUS QUIA IUSTUM, [S. l.], v. 27, n. 3, p. 639–659, 2020. DOI: 10.20885/iustum.vol27.iss3.art10. Disponível em: https://journal.uii.ac.id/IUSTUM/article/view/16238. Acesso em: 5 may. 2024.