Adam, Diah, and Intan Astin. “Kebijakan Pengenaan Pajak Atas Transaksi Perdagangan Online (E-Commerce)”. Proceeding FRIMA (Festival Riset Ilmiah Manajemen dan Akuntansi) 2, no. 1 (March 8, 2019): 220 - 226. Accessed February 17, 2026. https://prosidingfrima.digitechuniversity.ac.id/index.php/prosidingfrima/article/view/38.