Fadhilatul Amaliya, Muhammad Shandy Maulana, and dkk. “Hukum Pajak, Implementasi Strategi Pengelolaan Utang Pajak”. Yayasan Drestanta Pelita Indonesia (May 13, 2025). Accessed May 13, 2025. https://publisher.yayasandpi.or.id/index.php/dpipress/article/view/1741.