Indriasari, Ika, and Lina Nurlaela. “Balancing Revenue and Retention: The Impact of VAT Based Digital Taxation on Platform Strategy and Consumer Behavior in Indonesia”. Summa : Journal of Accounting and Tax 3, no. 4 (October 7, 2025): 248–259. Accessed November 6, 2025. https://journal.idscipub.com/index.php/summa/article/view/878.