SEGER SANTOSO; M. REZA SAPUTRA; NGADI PERMANA; M. FAREL DENIYU; CITRA SULTHANAH. Juridical Analysis of Non-Effective Taxpayer Determination Disputes: Study of Tax Court Ruling Number 009544.99/2020/Pp/M.Ib 2020 and The Ruling of The Supreme Court Number 4910/B/Pk/Pjk/2022. OPTIMAL Jurnal Ekonomi dan Manajemen, [S. l.], v. 2, n. 4, p. 373–384, 2022. DOI: 10.55606/optimal.v2i4.4462. Disponível em: https://researchhub.id/index.php/optimal/article/view/4462. Acesso em: 26 jun. 2025.