EDWARD PARULIAN DONALD TUA IMMANUEL S; SUDARTO. EFEKTIVITAS PENGATURAN PAJAK PENGHASILAN TERHADAP PERILAKU USAHA EKONOMI DIGITAL LINTAS NEGARA DI INDONESIA. LEX OMNIBUS : Jurnal Hukum Tata Negara dan Administrasi Negara, [S. l.], v. 2, n. 1, p. 116–127, 2025. DOI: 10.08221/lexomnibus.v2i1.283. Disponível em: https://jurnal.dokterlaw.com/index.php/lexomnibus/article/view/283. Acesso em: 6 may. 2026.