KUSUMAWIGUNA, Muhamad Wisnu; ADJIE, Habib. Postponement of Article 22 Income Tax Collection by Marketplaces: MSME Protection or a Lost Opportunity for State Revenue?. Dinasti Accounting Review, [S. l.], v. 4, n. 2, p. 235–245, 2026. DOI: 10.38035/dar.v4i2.3790. Disponível em: https://dinastires.org/DAR/article/view/3790. Acesso em: 14 sep. 2026.