Seger Santoso, M. Reza Saputra, Ngadi Permana, M. Farel Deniyu, and 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 2, no. 4 (December 30, 2022): 373–384. Accessed May 12, 2025. https://researchhub.id/index.php/optimal/article/view/4462.