Implementation of Value Added Tax Rate Increase Based on Harmonization of Tax Regulations. PAMALI: Pattimura Magister Law Review, [S. l.], v. 6, n. 1, p. 144–152, 2026. DOI: 10.47268/pamali.v6i1.3692. Disponível em: https://fhukum.unpatti.ac.id/jurnal/pamali/article/view/3692. Acesso em: 3 jun. 2026.