Setiawan, Wisnu Paruly, Ismail Ismail, and Puguh Aji Hari Setiawan. “Legal Reconstruction of Input Tax Credits That Have No Direct Relationship With Business Activities For Legal Certainty of Corporate Taxpayers”. Ilmu Hukum Prima (IHP) 9, no. 1 (April 16, 2026): 36–45. Accessed May 1, 2026. https://jurnal.unprimdn.ac.id/index.php/IHP/article/view/7809.