Sinaga, H. D. and Hidayat, Y. T. (2022) “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, 1(2), pp. 49–61. doi: 10.56282/jtlp.v1i2.82.