PUTRA, I Gusti Agung Wira Astina; 						PARWATA, I Gusti Ngurah.
 PENGATURAN PENGENAAN PAJAK PERTAMBAHAN NILAI TERHADAP USAHA KECIL.
<strong>Kertha Semaya : Journal Ilmu Hukum</strong>, [S.l.], v. 7, n. 11, p. 1-15, july 2019.
ISSN 2303-0569.
Available at: &lt;<a href="https://ojs.unud.ac.id/index.php/kerthasemaya/article/view/51956" target="_new">https://ojs.unud.ac.id/index.php/kerthasemaya/article/view/51956</a>&gt;. Date accessed: 31 jan. 2025.