Achmad Fachri Fadlullah Salis, and Rasji. “Legal Certainty of Input Tax Credit on Taxable Goods for the Production of Fresh Fruit Bunches in Integrated Companies”. Al-Risalah Jurnal Ilmu Syariah Dan Hukum, June 2026, pp. 1932-44, doi:10.24252/al-risalah.v26i2.69313.