[1]
Sumartono, S., Hamid , A., Nur Hidayati, M. and Suasoongnern , S. 2025. Effevtiveness of Regulations for Collecting Income Tax From E-Commerce Transactions Through Social Media Tax Fairness For MSMES. Journal Evidence Of Law . 4, 3 (Oct. 2025), 1114–1126. DOI:https://doi.org/10.59066/jel.v4i3.1708.