NISA ALIFIA SIREGAR; NAZIERA AL HADAR; M. IKHWANNUR; SUAIBATUL ASLAMIA; VIVY CINDYA. Taxpayer Rights and Obligations in Tax Collection According to the General Provisions and Tax Procedures Law (KUP). Jurnal Sahabat ISNU SU , [S. l.], v. 2, n. 2, p. 233–239, 2025. DOI: 10.70826/jsisnu.v2i2.823. Disponível em: https://journal.isnu-sumut.org/index.php/jsisnu/article/view/823. Acesso em: 26 jun. 2026.