Kesuma, Fathir, and Nurhidayati Nurhidayati. “DOES THE USE OF VIRTUAL PRIVATE NETWORK (VPN) AFFECT THE COLLECTION OF VALUE ADDED TAX (VAT)?”. Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis 4, no. 1 (March 24, 2022): 064-078. Accessed April 18, 2024. https://ejournal.ibik.ac.id/index.php/riset/article/view/139.