Reevaluating Tax Debt Collection in Indonesia: A Policy and Legal Framework Analysis. Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia, [S. l.], v. 7, n. 2, p. 135–154, 2026. DOI: 10.52869/a9yv2a27. Disponível em: https://ejurnal.pajak.go.id/st/article/view/152. Acesso em: 2 may. 2026.