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2025. Analysis of the Implementation of Value Added Tax (VAT) with Changes in the Optimization of Tax Base (TB) in Distribution and Trading Companies in Surabaya. JMB : Jurnal Manajemen dan Bisnis. 14, 2 (Sep. 2025), 119–130. DOI:https://doi.org/10.31000/jmb.v14i2.14413.