FACHRIZAL, S.; HANUM, I. U. Exit tax adoption to protect Indonesia’s tax base: Are we ready?. Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia, [S. l.], v. 5, n. 2, p. 116–130, 2024. DOI: 10.52869/st.v5i2.449. Disponível em: https://ejurnal.pajak.go.id/st/article/view/449. Acesso em: 20 apr. 2025.