PATRICIA TASMAN, N.; YUNIAWATY, Y. . The Imposition of Article 22 Income Tax on E-Commerce Sellers Based on PMK 37/2025 and Legal Certainty in the Collection of Electronic Transaction Taxes in Indonesia. Eduvest - Journal of Universal Studies, [S. l.], v. 6, n. 2, p. 1595–1610, 2026. DOI: 10.59188/eduvest.v6i2.52700. Disponível em: https://eduvest.greenvest.co.id/index.php/edv/article/view/52700. Acesso em: 17 apr. 2026.