SIHOMBING, Januardo Sulung Partogi. REDIVASI KELEMBAGAAN OTORITAS PENERIMAAN PAJAK INDONESIA DALAM PEMBAHARUAN SISTEM HUKUM PERPAJAKAN NASIONAL YANG PROGRESIF. Jurnal Ius Constituendum, [S. l.], v. 5, n. 1, p. 140–158, 2020. DOI: 10.26623/jic.v5i1.2093. Disponível em: https://journals.usm.ac.id/index.php/jic/article/view/2093. Acesso em: 4 jul. 2026.