SOEKOTJO, A. M. I. . Analisis Aspek Hukum Dalam Penerapan Sanksi Administratif Pajak Penghasilan Di Indonesia. Journal of Innovative and Creativity (Joecy), [S. l.], v. 6, n. 1, p. 7371–7378, 2026. DOI: 10.31004/joecy.v6i1.7407. Disponível em: https://joecy.org/index.php/joecy/article/view/7407. Acesso em: 15 oct. 2026.