ADIASIH, N.; SIHOMBING, J. S. P. Substansi di Atas Formalitas: Analisis Pertimbangan Hakim Dalam Sengketa Penetapan Wajib Pajak Non-Efektif . Citizen : Jurnal Ilmiah Multidisiplin Indonesia, [S. l.], v. 5, n. 3, p. 781–789, 2025. DOI: 10.53866/jimi.v5i3.750. Disponível em: https://www.journal.das-institute.com/index.php/citizen-journal/article/view/750. Acesso em: 24 may. 2026.