Indana Halwa Shabri, Rizwani Dara Betha, Tisda Arumni, Tanzilul Khoir Hasibuan, and Rif’an. “Legal Study of Tax Dispute Resolution Between Taxpayers and the Tax Authorities According to Law Number 12 of 2002 ”. ISNU Nine-Star Multidisciplinary Journal 2, no. 2 (September 29, 2025): 222–227. Accessed February 10, 2026. https://journal.isnu-sumut.org/index.php/ins9mj/article/view/811.