Putri, W. F. S.; Oroh, O.; Maulana, D. 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. JLE 2025, 4 (2), 165-181. https://doi.org/10.56347/jle.v4i2.342.