Hadwimantoro H. Implementation of destination principle VAT on service exports in Indonesia: Analysis of PMK-32/PMK.010/2019 based on OECD guidelines. Educoretax [Internet]. 24 Oktober 2024 [dikutip 2 Mei 2026];4(10):1251-62. Tersedia pada: https://jurnalku.org/index.php/educoretax/article/view/1161