Muhamad Iqbal Nurrasyid, Haula Rosdiana. UNILATERAL DIGITAL INCOME TAXATION BASED ON SIGNIFICANT ECONOMIC PRESENCE: AFFIRMING INDONESIA’S FISCAL SOVEREIGNTY IN THE DIGITAL ECONOMY ERA. JIE [Internet]. 2026 Jun. 23 [cited 2026 Jun. 25];10(2). Available from: https://www.jurnal.stie-aas.ac.id/index.php/jie/article/view/20249