MUHAMAD IQBAL NURRASYID; HAULA ROSDIANA. UNILATERAL DIGITAL INCOME TAXATION BASED ON SIGNIFICANT ECONOMIC PRESENCE: AFFIRMING INDONESIA’S FISCAL SOVEREIGNTY IN THE DIGITAL ECONOMY ERA. JURNAL ILMIAH EDUNOMIKA, [S. l.], v. 10, n. 2, 2026. DOI: 10.29040/jie.v10i2.20249. Disponível em: https://jurnal.stie-aas.ac.id/index.php/jie/article/view/20249. Acesso em: 23 jun. 2026.