Rante Lembang, A.A. 2021. The Urgency Of The Imposition Of Value Added Tax (Vat) On Digital Products With The Type Of Smartphone Applications In The Era Of The Industrial Revolution 4.0. Jurisprudentie : Jurusan Ilmu Hukum Fakultas Syariah dan Hukum. 8, 2 (Dec. 2021), 47-59. DOI:https://doi.org/10.24252/jurisprudentie.v8i2.23834.