SAFITRA, D. A.; TAMBUNAN, D. T. Three regimes, one Roof: an integrated substance-testing framework for PBJT, final income tax, and VAT on digital accommodation platforms in Indonesia. Educoretax, [S. l.], v. 6, n. 6, p. 378–389, 2026. DOI: 10.54957/educoretax.v6i6.2163. Disponível em: https://jurnalku.org/index.php/educoretax/article/view/2163. Acesso em: 22 sep. 2026.