HASIBUAN, C.; FITRIANDI, P. Analisis Pelaksanaan Penyanderaan Penanggung Pajak Pada KPP Pratama Pematang Siantar Melalui Perkara Gugatan Nomor 29/PDT.G/2021/PN.Pms. JURNAL PAJAK INDONESIA (Indonesian Tax Review), [S. l.], v. 6, n. 2S, p. 603–612, 2022. DOI: 10.31092/jpi.v6i2S.1873. Disponível em: https://jurnal.pknstan.ac.id/index.php/JPI/article/view/1873. Acesso em: 2 mar. 2026.