VAT Reform and Household Welfare: Assessing the Regressive Effects of Indonesia’s 12 Percent Value-Added Tax Policy. Indonesian Economic Justice Review, [S. l.], v. 3, n. 1, p. 45–58, 2026. DOI: 10.65815/dh54qf52. Disponível em: https://journal.perhaki.org/index.php/economic/article/view/719. Acesso em: 19 sep. 2026.