Febriani, Arifa, dan Rosyani Muthya. “Analysis of the Strategy for Selecting Value Added Tax (VAT) Overpayment Refund Mechanism in a Coal Trading Company”. Educoretax 6, no. 8 (Agustus 4, 2026): 561–581. Diakses November 7, 2026. https://jurnalku.org/index.php/educoretax/article/view/2349.