title: Enigma of Increasing Value Added Taxes in Middle of Development Countries Conflict Based on Pancasila Perspective Justice
abstract: Through Law Number 7 of 2021 concerning the Harmonization of Tax Regulations (HPP Law), the Value Added Tax (VAT) has increased which has resulted in polemics in the community. The increase in VAT coincides with the rise of the country after the COVID-19 pandemic and conflicts between developed countries. This is a normative research type using secondary data consisting of primary legal materials in the form of legislation and secondary legal materials, namely literature. The collection of legal
journal: International Economic and Finance Review