SETIAWAN, A.; SARI, N. Implementasi Pemungutan PPN Perdagangan Melalui Sistem Elektronik pada Kantor Pelayanan Pajak Badan dan Orang Asing. Journal of Business Administration Economics & Entrepreneurship, [S. l.], v. 5, n. 2, p. 85–94, 2023. Disponível em: https://jurnal.stialan.ac.id/index.php/jbest/article/view/708. Acesso em: 11 sep. 2025.