“JAMINAN HUKUM TERHADAP WAJIB PAJAK DALAM PENYELESAIAN SENGKETA PAJAK”, PLJ, vol. 3, no. 1, pp. 21–28, Sep. 2021, Accessed: Jul. 07, 2025. [Online]. Available: https://ojs.ukipaulus.ac.id/index.php/plj/article/view/492