ELISABETH, Cherly. Analysis of VAT Policy Toward Overseas Digital Service Providers Through Consumer Regulatory Impact Assessment in Indonesia. Golden Ratio of Taxation Studies, [S. l.], v. 3, n. 1, p. 01–14, 2023. DOI: 10.52970/grts.v3i1.296. Disponível em: https://goldenratio.id/index.php/grts/article/view/296. Acesso em: 24 may. 2026.