Sinaga HD, Hidayat YT. 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 [Internet]. 2022Aug.22 [cited 2025Jun.8];1(2):49-61. Available from: https://scientium.co.id/journals/index.php/jtlp/article/view/82