Afifah, A. A., Mulyadi , R. . and Pratiwi, R. (2025) “Procedure for Submitting Value Added Tax (VAT) Restitution for the December 2023 Tax Period at PT CMT”, Journal of Applied Business, Taxation and Economics Research, 4(5), pp. 833–844. doi: 10.54408/jabter.v4i5.476.