Fakhri, Muhammad, and Saparuddin Mukhtar. 2023. “THE EFFECT OF INCREASING VALUE ADDED TAX (VAT) AND INCOME ON CONSUMER PURCHASING POWER IN SMARTPHONE PURCHASE (CASE STUDY: ITC ROXY MAS)”. International Journal of Multidisciplinary Research and Literature 2 (5):609-16. https://doi.org/10.53067/ijomral.v2i5.150.