Larasati, L., and A. T. Biswan. “THEORY OF CONSTRAINT ATAS LAYANAN PENGHAPUSAN NOMOR POKOK WAJIB PAJAK”. JURNAL PAJAK INDONESIA (Indonesian Tax Review), vol. 2, no. 2, Dec. 2019, pp. 20-29, doi:10.31092/jpi.v2i2.273.