Seger Santoso (2022) “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, 2(4), pp. 373–384. doi: 10.55606/optimal.v2i4.4462.