NUGRAHANTO, A.; MUCHTAR, M. MENGOPTIMALKAN PENERIMAAN NEGARA MELALUI PEMERIKSAAN JOINT AUDIT DJP DAN DJBC. JURNAL PERSPEKTIF BEA DAN CUKAI, [S. l.], v. 3, n. 2, 2019. DOI: 10.31092/jpbc.v3i2.558. Disponível em: https://jurnal.pknstan.ac.id/index.php/PBC/article/view/558. Acesso em: 28 feb. 2026.