Susan Frisca, & Andreas Eno Tirtakusuma. (2025). Analysis of Implementation of PMK 96/2023: Electronic Data Integration Obligations Between Platforms Trading Through Electronic Systems (PPMSE) And Directorate General of Customs and Excise on Transactions Above 1000 Shipments. Jurnal Smart Hukum (JSH), 4(1), 34–48. https://doi.org/10.55299/jsh.v4i1.1388