WIJARA YASA, I Made Rai; IDA AYU SADNYINI, Ida Ayu Sadnyini. Substance Over Form vs Authentic Deed: Liability and Legal Certainty for VAT Transfer of Land. Jurnal Ius Constituendum, [S. l.], v. 10, n. 2, p. 252–264, 2025. DOI: 10.26623/jic.v10i2.11959. Disponível em: https://journals.usm.ac.id/index.php/jic/article/view/11959. Acesso em: 29 jun. 2026.