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), pp. 1114–1126. doi: 10.59066/jel.v4i3.1708.