SEMBIRING, M. Analisis Kelebihan Pembayaran Pajak Atas Penerimaan Pajak Pertambahan Nilai. Surplus: Jurnal Ekonomi dan Bisnis, [S. l.], v. 3, n. 2, p. 408–416, 2025. DOI: 10.71456/sur.v3i2.1242. Disponível em: https://yptb.org/index.php/sur/article/view/1242. Acesso em: 10 feb. 2026.