Assessing the Impact of Tax Regulation Changes on Cross-Border E-Commerce: A Difference-In-Difference Approach. Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia, [S. l.], v. 7, n. 1, p. 41–53, 2025. DOI: 10.52869/st.v7i1.917. Disponível em: https://ejurnal.pajak.go.id/st/article/view/917. Acesso em: 10 feb. 2026.