Sugeng, Widya Romsindah Aidy, and Andre Cardenas Jr. “Digital Taxation on Over-The-Top Services: A Comparative Study of Regulations in Indonesia and the ASEAN Region”. Media Iuris 8, no. 2 (June 30, 2025): 331–370. Accessed July 2, 2025. https://e-journal.unair.ac.id/MI/article/view/71267.