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    The position of notaries as taxable entrepreneurs: A study of VAT obligations in notary services

    The position of notaries as taxable entrepreneurs: A study of VAT obligations in notary services by L.N. Amalia, I. Istislam, H. Hadisuryo

    Published 2025-05-01

    This study aimed to examine the position of notaries as taxable entrepreneurs within Indonesia’s value-added tax system and its implications for notaries’ obligations in providing services to underprivileged communities. A normative approach was employed, involving an analysis of relevant legislatio...

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