Analisis tantangan base erosion pajak pertambahan nilai dalam ekonomi digital di Indonesia = Analysis of base erosion challenges for value added tax in digital economy in Indonesia / Sondar Simanullang

Analisis Kebijakan Unilateral dalam Pemajakan Ekonomi Digital Sebagai Alternatif Pengganti Pilar 1 OECD dan Peluang Implementasinya di Indonesia = An Analysis of Unilateral Taxation Policies in the Digital Economy as an Alternative to OECD Pillar 1 and Its Implementation Prospects in Indonesia

Kebijakan global atas tantangan perpajakan ekonomi digital = Global policy on tax challenges of the digital economy

Analisis Alokasi Hak Pemajakan (Amount A) dalam OECD/G20 Pillar One Blueprint dan Kebijakan Pajak atas Penghasilan dari Ekonomi Digital di Indonesia = Analysis of the Allocation of Taxing Rights (Amount A) in the OECD/G20 Pillar One Blueprint and Tax Policy on Income from Digital Economic in Indonesia

Desain kebijakan pajak penghasilan atas transaksi cashback pada Dompet Digital di Indonesia = Income tax policy design for cashback transactions on Digital Wallets in Indonesia