Adam, Saidu Mansur, Shamsudeen Ladan Shagari, Muhammad Auwal Kabir, and Abdulkadir Abubakar. “Integration and Validation of E-Commerce Tax Compliance Instrument Beyond the Conventional Methods”. International Journal of Intellectual Discourse 6, no. 4 (December 31, 2023): 1–22. Accessed April 13, 2024. https://ijidjournal.org/index.php/ijid/article/view/448.