1.
Cater BP, Agustin RC, Josef JR, Oxales AAF, Malang BP. Assessing The Country’s Legal Framework for Taxing Digital Transactions: A Basis for Recommending Policy Measures. Int. J. Multidiscip. Appl. Bus. Edu. Res. [Internet]. 2023 Nov. 21 [cited 2026 Jan. 24];4(11):3923-36. Available from: https://ijmaberjournal.org/index.php/ijmaber/article/view/1364