SIPAYUNG, B.; ARSAL, Y.; HAMZAH, M. Z. . Value Added Tax (VAT) Objects in Digitalization Era: A Juridical Historical Study in Indonesia. Journal of Tax Law and Policy, [S. l.], v. 2, n. 3, p. 135–147, 2023. DOI: 10.56282/jtlp.v2i3.518. Disponível em: https://scientium.co.id/journals/index.php/jtlp/article/view/518. Acesso em: 7 jun. 2025.