JANAS, Anferdi; SARTONO, Sartono; ISMED, Mohamad. Kepastian hukum  permohonan imbalan bunga terhadapKelebihan pembayaran surat tagihan pajak atas denda penagihan. CENDEKIA : Jurnal Penelitian dan Pengkajian Ilmiah, [S. l.], v. 1, n. 12, p. 835–847, 2024. DOI: 10.62335/tfhbgj52. Disponível em: https://manggalajournal.org/index.php/cendekia/article/view/608.. Acesso em: 28 aug. 2026.