Wibisono, Tito, and Khoirunurrofik Khoirunurrofik. “THE RESPONSE OF CROSS-BORDER E-COMMERCE MERCHANTS TO DE MINIMIS THRESHOLDS IN INDONESIA”. JURNAL PERSPEKTIF BEA DAN CUKAI 7, no. 1 (July 1, 2023): 171–188. Accessed February 27, 2026. https://jurnal.pknstan.ac.id/index.php/PBC/article/view/2135.