Income Tax Reform under HPP Law: Implications for Tax Justice and Legal Certainty in Indonesia. al-Battar: Jurnal Pamungkas Hukum , [S. l.], v. 3, n. 1, p. 82–90, 2026. DOI: 10.63142/al-battar.v3i1.487. Disponível em: https://journal.yayasancgi.com/index.php/albattar/article/view/487. Acesso em: 24 may. 2026.