Trisna Dewi, Ni Putu, and Desy Arlita. “Disparitas Regulasi Dan Implikasi Fiskal: Analisis Limitasi Peran Agen Visa Dalam Ekosistem Perpajakan Digital Nomad Di Bali”. As-Syirkah: Islamic Economic & Financial Journal 5, no. 1 (June 30, 2026): 179 – 192. Accessed September 4, 2026. https://journal-ikadi.com/ojs/index.php/assyirkah/article/view/538.