Wijara Yasa IMR, Ida Ayu Sadnyini IAS. Substance Over Form vs Authentic Deed: Liability and Legal Certainty for VAT Transfer of Land. JIC [Internet]. 2025 Jun. 14 [cited 2026 Jun. 29];10(2):252-64. Available from: https://journals.usm.ac.id/index.php/jic/article/view/11959