Susan Frisca, and Andreas Eno Tirtakusuma. “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, no. 1 (June 15, 2025): 34–48. Accessed July 10, 2025. https://ejournal.ipinternasional.com/index.php/jsh/article/view/1388.