Prastiwi, P. I., N. T. Nugroho, A. Suyatno, P. P. Harmastuti, and S. T. Aulia. “Analysis of the Impact of the 12% VAT Increase on the Financial Performance of MSMEs in Indonesia”. ICEETE Conference Series, Vol. 3, no. 1, July 2025, pp. 1-5, doi:10.36728/iceete.v3i1.224.