Yeni Aprilina Pulungan, et al. “Pengantar Hukum Pajak Serta Aturan Dan Regulasi Yang Berlaku”. Jurnal Intelek Insan Cendikia, vol. 2, no. 6, June 2025, pp. 10645-50, https://jicnusantara.com/index.php/jiic/article/view/3796.