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 Pajak Penghasilan dari Ekonomi Digital atas Cross-Boarder Transaction.
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Available at: &lt;<a href="https://ejournal-binainsani.ac.id/index.php/JOIA/article/view/1031" target="_new">https://ejournal-binainsani.ac.id/index.php/JOIA/article/view/1031</a>&gt;. Date accessed: 12 july 2026.