SINAGA, H. D.; HIDAYAT, Y. T. LEGAL DECONSTRUCTION OF TAX AUDIT ON THE TAX-PAYER’S REFUND APPLICATION FOR TAX OVERPAYMENT IN INDONESIA (PART 2 OF 2). Journal of Tax Law and Policy, [S. l.], v. 1, n. 3, p. 71–83, 2022. DOI: 10.56282/jtlp.v1i3.93. Disponível em: https://scientium.co.id/journals/index.php/jtlp/article/view/93. Acesso em: 8 jun. 2025.