Sa’adah, S. A., L. N. Husna, and R. Nugroho. “Assessing the Impact of Tax Regulation Changes on Cross-Border E-Commerce: A Difference-In-Difference Approach”. Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia, vol. 7, no. 1, Oct. 2025, pp. 41-53, doi:10.52869/st.v7i1.917.