Andriyana, Hendra, Ali Huristak Hartawan Hasibuan, and Topan Yulia Pratama. 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), 390-403. https://doi.org/10.37899/journal-la-sociale.v7i2.2886.