Kusumawiguna, Muhamad Wisnu, and Habib Adjie. “Postponement of Article 22 Income Tax Collection by Marketplaces: MSME Protection or a Lost Opportunity for State Revenue?”. Dinasti Accounting Review, vol. 4, no. 2, Sept. 2026, pp. 235-4, doi:10.38035/dar.v4i2.3790.