Deswita Adha, Dini Vientiany, Athaya Beli Zafhira, dan M. Fauzan Nst. “ANALISIS BEA MATERAI DALAM SISTEM PERPAJAKAN MODERN DI ERA TRANSFORMASI DIGITAL”. INTERNATIONAL, Journal of Sharia Business Management, vol. 5, no. 2, Juni 2026, hlm. 60-68, https://e-journalbarokahpublisher.com/index.php/JMBS/article/view/361.