SIREGAR, Fakhri Jamal Yusuf; 						NURYANAH, Siti.
 Challenges in Supervising VAT Collection within Electronic Commerce Systems.
<strong>E-Jurnal Akuntansi</strong>, [S.l.], v. 35, n. 2, dec. 2024.
ISSN 2302-8556.
Tersedia pada: &lt;<a href="https://ojs.unud.ac.id/index.php/akuntansi/article/view/121749" target="_new">https://ojs.unud.ac.id/index.php/akuntansi/article/view/121749</a>&gt;. Tanggal Akses: 05 nov. 2025
doi: <a href="https://doi.org/10.24843/EJA.2025.v35.i02.p03">https://doi.org/10.24843/EJA.2025.v35.i02.p03</a>.