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, [S. l.], v. 14, n. 2, p. 119–130, 2025. DOI: 10.31000/jmb.v14i2.14413. Disponível em: https://jurnal.umt.ac.id/index.php/jmb/article/view/14413. Acesso em: 2 oct. 2026.