SETIAWAN, Wisnu Paruly; ISMAIL, Ismail; SETIAWAN, Puguh Aji Hari. Legal Reconstruction of Input Tax Credits That Have No Direct Relationship With Business Activities For Legal Certainty of Corporate Taxpayers. Ilmu Hukum Prima (IHP), [S. l.], v. 9, n. 1, p. 36–45, 2026. DOI: 10.34012/jihp.v9i1.7809. Disponível em: https://jurnal.unprimdn.ac.id/index.php/IHP/article/view/7809. Acesso em: 1 may. 2026.