Vera Tamara Palem and Poltak Maruli John Liberty Hutagaol 2026. Procedures and Scope of Examination of Periodic Tax Returns for Value Added Tax and Luxury Goods Sales Tax. International Journal of Economics, Business and Innovation Research. 5, 06 (Oct. 2026), 2237-2248. DOI:https://doi.org/10.63922/ijebir.v5i06.6941.