BARUS, L. B. . ON TAX OBLIGATORY AND TAXPAYER AND ITS IMPLICATIONS. Journal of Tax Law and Policy, [S. l.], v. 1, n. 1, p. 1–10, 2022. DOI: 10.56282/jtlp.v1i1.59. Disponível em: https://scientium.co.id/journals/index.php/jtlp/article/view/59. Acesso em: 8 jun. 2025.