1.
Damayanti R. Application of Substantive and Formal Legal Rules Related to Approval to Avoid Double Taxation as an Effort to Maximize Tax Revenue. JISS [Internet]. 2025 Jan. 30 [cited 2026 Mar. 3];6(1):185-98. Available from: https://jiss.publikasiindonesia.id/index.php/jiss/article/view/1548