Rahmat Burhamzah and Muhammad Rijal Alim Rahmat 2026. The Impact Of Value Added Tax (VAT) On Cross Border E-Commerce Transactions: Evidence From The Etsy Platform In Indonesia. International Journal of Interdisciplinary Research. 2, 2 (Jun. 2026), 338–353. DOI:https://doi.org/10.71305/ijir.v2i2.1686.