RATIH LOROSAE E. J.; SETYAWAN, B. KAJIAN EKSTENSIFIKASI CUKAI JASA TELEKOMUNIKASI. JURNAL PERSPEKTIF BEA DAN CUKAI, [S. l.], v. 6, n. 1, p. 168–185, 2022. DOI: 10.31092/jpbc.v6i1.1569. Disponível em: https://jurnal.pknstan.ac.id/index.php/PBC/article/view/1569. Acesso em: 28 feb. 2026.