ARFENI, Ni Ketut; 						MARKELING, I Ketut.
 PAKSA BADAN TERHADAP PENANGGUNG PAJAK DALAM PROSES PENAGIHAN PAJAK.
<strong>Kertha Negara : Journal Ilmu Hukum</strong>, [S.l.], oct. 2014.
Available at: &lt;<a href="http://103.29.196.112/index.php/kerthanegara/article/view/10667" target="_new">http://103.29.196.112/index.php/kerthanegara/article/view/10667</a>&gt;. Date accessed: 18 dec. 2025.