S.T. KANSIL, Christine; NATANIA, Marleen. Transformasi Kebijakan Penetapan Pajak Digital Lintas Negara dalam Perkembangan Sistem Perpajakan Indonesia Pasca Penerapan PMK Nomor 81/PMK.03/2024. QISTINA: Jurnal Multidisiplin Indonesia, [S. l.], v. 4, n. 2, p. 2151–2161, 2025. DOI: 10.57235/qistina.v4i2.7554. Disponível em: https://rayyanjurnal.com/index.php/qistina/article/view/7554. Acesso em: 13 jun. 2026.