Juandano RI, Saptono PB. Evaluation of the VAT Exemption Facility Policy for Universities Reviewed from the Cost of Compliance. jrssem [Internet]. 2025 Jun. 2 [cited 2025 Dec. 5];4(10):1322-33. Available from: https://jrssem.publikasiindonesia.id/index.php/jrssem/article/view/854