Sumartono, Sumartono, Adnan Hamid, Mashlihati Nur Hidayati, and Sineenart Suasoongnern. “Effevtiveness of Regulations for Collecting Income Tax From E-Commerce Transactions Through Social Media Tax Fairness For MSMES”. Journal Evidence Of Law 4, no. 3 (October 12, 2025): 1114–1126. Accessed September 18, 2026. https://jurnal.erapublikasi.id/JEL/article/view/1708.