Subagijo, Kevin Putra, and Gunardi Lie. “Hukum Pajak Dan Tantangan Dalam Pemungutan Pajak”. Journal of Law, Education and Business 2, no. 2 (September 30, 2024): 1335–1345. Accessed June 14, 2026. https://www.rayyanjurnal.com/index.php/jleb/article/view/3087.