ARYANA, K. P.; HAMID, M. L. Early evaluation of the effectiveness of final income tax expenditure for MSMEs as a public policy instrument: Implementation of Government Regulation No. 20 of 2026 in Indonesia. Educoretax, [S. l.], v. 6, n. 11, p. 903–918, 2026. DOI: 10.54957/educoretax.v6i11.2468. Disponível em: https://jurnalku.org/index.php/educoretax/article/view/2468. Acesso em: 12 nov. 2026.