SINAGA, H. D.; HIDAYAT, Y. T. LEGAL DECONSTRUCTION OF TAX AUDIT ON THE TAXPAYER’S REFUND APPLICATION FOR TAX OVERPAYMENT IN INDONESIA: (PART 1 OF 2). Journal of Tax Law and Policy, [S. l.], v. 1, n. 2, p. 49–61, 2022. DOI: 10.56282/jtlp.v1i2.82. Disponível em: https://scientium.co.id/journals/index.php/jtlp/article/view/82. Acesso em: 8 jun. 2025.