Wijara Yasa, I.M.R. and Ida Ayu Sadnyini, I.A.S. 2025. Substance Over Form vs Authentic Deed: Liability and Legal Certainty for VAT Transfer of Land. Jurnal Ius Constituendum. 10, 2 (Jun. 2025), 252–264. DOI:https://doi.org/10.26623/jic.v10i2.11959.