VAT Rate Increase and Regressivity: Evidence from Indonesia’s Consumption Tax Reform. Indonesian Tax Justice Review, [S. l.], v. 1, n. 3, 2024. DOI: 10.65815/5f7af959. Disponível em: https://journal.perhaki.org/index.php/tax/article/view/543. Acesso em: 5 mar. 2026.