SINAGA, S. T. Back to basics: Upholding four fundamental tax principles for Indonesia’s fiscal independence. Educoretax, [S. l.], v. 5, n. 12, p. 1432–1443, 2025. DOI: 10.54957/educoretax.v5i12.1897. Disponível em: https://jurnalku.org/index.php/educoretax/article/view/1897. Acesso em: 24 jun. 2026.