Rante Lembang AA. The Urgency Of The Imposition Of Value Added Tax (Vat) On Digital Products With The Type Of Smartphone Applications In The Era Of The Industrial Revolution 4.0. Jurisprudentie [Internet]. 2021 Dec. 23 [cited 2025 Jun. 7];8(2):47-59. Available from: https://journal.uin-alauddin.ac.id/index.php/Jurisprudentie/article/view/23834