“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, no. 2 (September 29, 2025): 119–130. Accessed October 2, 2026. https://jurnal.umt.ac.id/index.php/jmb/article/view/14413.