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							ARFENI, Ni Ketut; 						MARKELING, I Ketut.
 PAKSA BADAN TERHADAP PENANGGUNG PAJAK DALAM PROSES PENAGIHAN PAJAK.
<strong>Kertha Negara : Journal Ilmu Hukum</strong>, [S.l.], oct. 2014.
Available at: &lt;<a href="https://ojs.unud.ac.id/index.php/kerthanegara/article/view/10667" target="_new">https://ojs.unud.ac.id/index.php/kerthanegara/article/view/10667</a>&gt;. Date accessed: 02 sep. 2026.