Mufidah, Ely. “Analisis Dampak Kenaikan PPN 12% Terhadap Perekonomian Dan Keuangan Negara”. Maliki Interdisciplinary Journal, vol. 3, no. 10, Nov. 2025, pp. 136-40, https://urj.uin-malang.ac.id/index.php/mij/article/view/17058.