Analisis pengembalian (reimbursement) pajak pertambahan nilai pada industri hulu minyak dan gas bumi (Tinjauan atas Peraturan Menteri Keuangan Republik Indonesia Nomor 218/PMK.02/2014) = Analysis on value added tax reimbursement on the upstream oil and gas industry (Review on Minister of Finance Regulation Number 218/PMK.02/2014)