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). JSISNU [Internet]. 2025 Sep. 30 [cited 2026 Apr. 1];2(2):55-61. Available from: https://journal.isnu-sumut.org/index.php/jsisnu/article/view/823