AISYA, Siti. Legal Certainty and Effectiveness of Tax Supervision for Foreign Citizens and Foreign Legal Entities Earning Income in Indonesia in the Perspective of International Tax Law. Al-Kharaj: Journal of Islamic Economic and Business, [S. l.], v. 8, n. 2, 2026. DOI: 10.24256/kharaj.v8i2.11224. Disponível em: https://ejournal.iainpalopo.ac.id/index.php/alkharaj/article/view/11224. Acesso em: 23 jun. 2026.