Analisis Ketentuan Umum Perpajakan (KUP) dan Implikasinya bagi Wajib Pajak. Jurnal Penelitian Ilmiah Multidisipliner , [S. l.], v. 2, n. 01, p. 1720–1730, 2025. Disponível em: https://ojs.ruangpublikasi.com/index.php/jpim/article/view/578.. Acesso em: 8 oct. 2025.