Deswita Adha, Dini Vientiany, Athaya Beli Zafhira dan M. Fauzan Nst (2026) “ANALISIS BEA MATERAI DALAM SISTEM PERPAJAKAN MODERN DI ERA TRANSFORMASI DIGITAL”, INTERNATIONAL, Journal of Sharia Business Management, 5(2), hlm. 60–68. Tersedia pada: https://e-journalbarokahpublisher.com/index.php/JMBS/article/view/361 (Diakses: 22 Agustus 2026).