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LEGAL CERTAINTY IN COLLECTION OF VALUE ADDED TAX ON TRADE TRANSACTIONS THROUGH THE ELECTRONIC SYSTEM (PAYPAL CASE STUDY). JISIP [Internet]. 2023 Jan. 20 [cited 2026 Sep. 18];7(1):487-9. Available from: https://ejournal.mandalanursa.org/index.php/JISIP/article/view/4365