FAKHRI JAMAL YUSUF SIREGAR; NURYANAH, Siti. Analysis of Obstacles in Supervision of Value Added Tax Collectors on Trading Through Electronic Systems . E-Jurnal Akuntansi, [S. l.], v. 35, n. 2, 2026. Disponível em: https://ejournal1.unud.ac.id/index.php/akuntansi/article/view/4680. Acesso em: 8 mar. 2026.