Finding the Optimum Value-Added Tax Threshold of Small and Medium Businesses in Indonesia. JRAP (Jurnal Riset Akuntansi dan Perpajakan), [S. l.], v. 12, n. 1, p. 11–19, 2025. DOI: 10.35838/jrap.2025.002. Disponível em: https://journal.univpancasila.ac.id/index.php/jrap/article/view/7980. Acesso em: 29 sep. 2026.