HADWIMANTORO, H. Implementation of destination principle VAT on service exports in Indonesia: Analysis of PMK-32/PMK.010/2019 based on OECD guidelines. Educoretax, [S. l.], v. 4, n. 10, p. 1251–1262, 2024. DOI: 10.54957/educoretax.v4i10.1161. Disponível em: https://jurnalku.org/index.php/educoretax/article/view/1161. Acesso em: 2 mei. 2026.