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Setiawan WP, Ismail I, Setiawan PAH. Legal Reconstruction of Input Tax Credits That Have No Direct Relationship With Business Activities For Legal Certainty of Corporate Taxpayers. JIHP [Internet]. 2026 Apr. 16 [cited 2026 Sep. 13];9(1):36-45. Available from: http://139.162.50.187/index.php/IHP/article/view/7809