Damayanti, Ratih. “Application of Substantive and Formal Legal Rules Related to Approval to Avoid Double Taxation As an Effort to Maximize Tax Revenue”. Jurnal Indonesia Sosial Sains 6, no. 1 (January 30, 2025): 185–198. Accessed June 28, 2025. https://jiss.publikasiindonesia.id/index.php/jiss/article/view/1548.