“E-COMMERCE EFFECT AND VALUE ADDED TAX (VAT) POLICY ON CONSUMER BEHAVIOR: (Study at the Faculty of Economics and Business, Muslim University of Indonesia)”. JOSAR (Journal of Students Academic Research) 5, no. 1 (March 1, 2020): 85–93. Accessed December 11, 2025. https://ejournal.unisbablitar.ac.id/index.php/josar/article/view/1117.