Prastiwi, Putri Intan, Novemy Triyandari Nugroho, Agus Suyatno, Primadia Putri Harmastuti, and Shoffin Tasnim Aulia. “Analysis of the Impact of the 12% VAT Increase on the Financial Performance of MSMEs in Indonesia”. ICEETE Conference Series 3, no. 1 (July 22, 2025): 1-5. Accessed October 23, 2025. https://prosiding.utp.ac.id/index.php/ICEETE/article/view/224.