Ermaya, Berna Sudjana. “KEBIJAKAN PENGATURAN PEMUNGUTAN PAJAK DALAM UPAYA MEWUJUDKAN SELF ASSESSMENT SYSTEM”. LITIGASI 19, no. 1 (December 24, 2019). Accessed February 23, 2026. https://www.journal.unpas.ac.id/index.php/litigasi/article/view/253.