SAMOSIR, Hotmian Helena. UPAYA PENAGIHAN PAJAK TERHADAP WAJIB PAJAK (BADAN) YANG DIPUTUSKAN PAILIT. Kajian Akademis BPPK, [S. l.], p. 185–206, 2025. Disponível em: https://jurnalbppk.kemenkeu.go.id/kabppk/article/view/918. Acesso em: 23 apr. 2026.