WIBISONO, T.; KHOIRUNURROFIK, K. THE RESPONSE OF CROSS-BORDER E-COMMERCE MERCHANTS TO DE MINIMIS THRESHOLDS IN INDONESIA. JURNAL PERSPEKTIF BEA DAN CUKAI, [S. l.], v. 7, n. 1, p. 171–188, 2023. DOI: 10.31092/jpbc.v7i1.2135. Disponível em: https://jurnal.pknstan.ac.id/index.php/PBC/article/view/2135. Acesso em: 27 feb. 2026.