Meita, Iren, and Dade Nurdiniah. “The Effect of Changes in VAT Rates and Company Risks on Tax Avoidance in Coal Mining Companies”. International Journal of Business, Law, and Education 5, no. 2 (August 27, 2024): 2250 - 2258. Accessed July 1, 2025. https://ijble.com/index.php/journal/article/view/818.