CATER, Belinda P.; AGUSTIN, Reynabeth C.; JOSEF, Joebel R.; OXALES, Allura Ayo F.; MALANG, Bernandino P. Assessing The Country’s Legal Framework for Taxing Digital Transactions: A Basis for Recommending Policy Measures. International Journal of Multidisciplinary: Applied Business and Education Research, Malang, Indonesia, v. 4, n. 11, p. 3923–3936, 2023. DOI: 10.11594/ijmaber.04.11.13. Disponível em: https://ijmaberjournal.org/index.php/ijmaber/article/view/1364. Acesso em: 24 jan. 2026.