Andriyana, H., Hasibuan, A.H.H. and Pratama, T.Y. 2026. A Vacuum of Norm in the Extension of the 0.5% Final Income Tax Rate for MSMEs: A Legal Analysis of the Principle of Legal Certainty in the Taxation System . Journal La Sociale. 7, 2 (Feb. 2026), 390-403. DOI:https://doi.org/10.37899/journal-la-sociale.v7i2.2886.