Putri, W.F.S., Oroh, O. and Maulana, D. (2025) “Analysis of the Impact of 12% VAT Implementation on the Indonesian Economy: An Empirical Study of the U-Shaped Impact Phenomenon on Public Purchasing Power in the January-June 2025 Period”, Journal of Law and Economics, 4(2), pp. 165–181. doi:10.56347/jle.v4i2.342.