Local Government Taxing Power for Digital Consumption: A Case Study of Hotel, Restaurant, and Entertainment Taxes in Indonesia. Lex localis - Journal of Local Self-Government, [S. l.], v. 21, n. 4, p. 1141–1165, 2023. DOI: 10.4335/21.4.1141-1165(2023). Disponível em: https://lex-localis.org/index.php/LexLocalis/article/view/2182. Acesso em: 16 nov. 2025.