WIJAYA, S.; BHUANA, B. C. Improving VAT collection efficiency through policy design and compliance improvement and moderated by control of corruption. Educoretax, [S. l.], v. 4, n. 7, p. 839–850, 2024. DOI: 10.54957/educoretax.v4i7.882. Disponível em: https://jurnalku.org/index.php/educoretax/article/view/882. Acesso em: 7 jul. 2026.