H. Siswanto, A. S. Wibowo, A. R. Putra, R. Hardyansah, and S. Arifin, “Digital Taxation of Platform-Based Companies in Indonesian Positive Law and Fiscal Justice for Conventional Businesses”, Journal of Social Science Studies, vol. 4, no. 2, pp. 73–86, Jul. 2024, Accessed: Mar. 29, 2026. [Online]. Available: https://jos3journals.id/index.php/jos3/article/view/355