Siswanto H, Wibowo AS, Putra AR, Hardyansah R, Arifin S. Digital Taxation of Platform-Based Companies in Indonesian Positive Law and Fiscal Justice for Conventional Businesses. Journal of Social Science Studies. 2024;4(2):73-86. Accessed March 29, 2026. https://jos3journals.id/index.php/jos3/article/view/355