Taxable Entrepreneur in Legal Analysis: Implementation for MSMESs Entrepreneurs Based on Minister of Finance No. 164 of 2023. Varia Justicia, [S. l.], v. 20, n. 1, p. 46–64, 2024. DOI: 10.31603/sewc3440. Disponível em: https://journal.unimma.ac.id/variajusticia/article/view/13638. Acesso em: 12 oct. 2026.