Wijara Yasa, I. M. R., & 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), 252-264. https://doi.org/10.26623/jic.v10i2.11959