HANLY, Herlin; ARSJAH, Regina Jansen; ANDRI, A.; YULIANTO, Y. Marketplace Tax Regulations and SME Seller Behavior: Insights from the Implementation of Minister of Finance Regulation Number 37 of 2025. Golden Ratio of Taxation Studies, [S. l.], v. 6, n. 2, p. 228–237, 2026. DOI: 10.52970/grts.v6i2.1905. Disponível em: https://www.goldenratio.id/index.php/grts/article/view/1905. Acesso em: 20 aug. 2026.