SAPUTRA, A. I. ANALISIS UPAYA PENDAYAGUNAAN PENILAI PAJAK. Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia, [S. l.], v. 3, n. 2, p. 289–311, 2022. DOI: 10.52869/st.v3i2.90. Disponível em: https://ejurnal.pajak.go.id/st/article/view/90. Acesso em: 20 apr. 2025.