KUSUMA, A. C. D. C.; WIDODO, K. Y. . Dualisme Pengaturan Sanksi terhadap Wajib Pajak Berdasarkan Undang-Undang Ketentuan dan Tata Cara Umum Perpajakan. Jurnal Hukum Lex Generalis, [S. l.], v. 6, n. 7, 2025. DOI: 10.56370/jhlg.v6i7.1265. Disponível em: https://www.ojs.rewangrencang.com/index.php/JHLG/article/view/1265. Acesso em: 22 jul. 2026.