Febriani A, Muthya R. Analysis of the strategy for selecting Value Added Tax (VAT) overpayment refund mechanism in a coal trading company. Educoretax [Internet]. 4 Agustus 2026 [dikutip 8 Agustus 2026];6(8):561-8. Tersedia pada: https://jurnalku.org/index.php/educoretax/article/view/2349