BENY, I Kadek; LOVIANA DEWI, Meilin. Implementasi Kebijakan Pemungutan Pajak Atas Transaksi Perdagangan Melalui E-Commerce Di Indonesia. Jurnal Locus Delicti, [S. l.], v. 2, n. 2, p. 60–72, 2021. DOI: 10.23887/jld.v2i2.462. Disponível em: https://ejournal2.undiksha.ac.id/index.php/JLD/article/view/462. Acesso em: 1 nov. 2025.