REFERENSI
https://news.ddtc.co.id/apa-itu-pajak-yang-terutang-dan-utang-pajak-179625
https://www.pajak.com/komunitas/opini-pajak/urgensi-memahami-proses-penagihan-pajak-di-indonesia/
https://news.ddtc.co.id/ini.sengakaian.tindakan-penagihan-pajak-dan-ketentuan-waktunya-1798995
www.kabarpajak.com/2013/06/proses-upaya-upaya-hukum-wajib-pajak.html
https://www.thinktax.id/new-regulation/prosedur-dan-tata-cara-penagihan-pajak
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