FUNGSI KETETAPAN PAJAK DALAM KAJIAN HUKUM: UNIVERSITAS MUHAMMADIYAH MALUKU UTARA. JUSTISIA - JURNAL ILMU HUKUM, [S. l.], v. 1, n. 1, p. 39–56, 2015. Disponível em: https://jurnal.ummu.ac.id/index.php/justisia/article/view/2123. Acesso em: 9 oct. 2025.