Hartanto, Anton. “Economic Analysis of Legal Certainty in Taxation: Regulatory Impact Assessment of Indonesia’s Tax Dispute Resolution Mechanisms”. Scientia Business Law Review (SBLR) 3, no. 3 (December 30, 2024): 11–18. Accessed January 16, 2026. https://scientium.co.id/journals/index.php/sblr/article/view/579.