AHMAD YANI ANSHORI; RAJA MUDA PAHLEVI SIREGAR. Reforming the Value-Added Tax Regulation on Electronic Commerce in Indonesia: Advancing Fairness in Digital Taxation. Jurnal Cendikia ISNU SU , [S. l.], v. 3, n. 2, p. 323–341, 2026. DOI: 10.70826/jcisnu.v3i2.1955. Disponível em: https://journal.isnu-sumut.org/index.php/jcisnu/article/view/1955. Acesso em: 1 oct. 2026.