Darmawan D, Hayani I, Olii PV, Mardikaningsih R, Shinta AM, Widianingrum A. Tax Compliance of Online Merchants and Perceptions of Legal Fairness in Digital Transaction Taxation Systems. Legalis et Socialis Studiis (L355). 2025;3(3):65-85. Accessed October 19, 2026. https://lss-jurnal.unsuri.ac.id/index.php/lss/article/view/47