Wijayanti, Tiara, and Primandita Fitriandi. “Penagihan Pajak Dengan Surat Paksa Di KPP Pratama Banjarbaru Pada Masa Pandemi Covid-19”. Jurnal Pajak dan Keuangan Negara (PKN) 4, no. 1S (December 9, 2022): 275–283. Accessed February 26, 2026. https://jurnal.pknstan.ac.id/index.php/pkn/article/view/1888.