ANALISIS EFEKTIVITAS DAN EFISIENSI PEMUNGUTAN PAJAK DI INDONESIA. E-Jurnal Akuntansi TSM, [S. l.], v. 3, n. 2, p. 461 – 470, 2023. DOI: 10.34208/ejatsm.v3i2.2120. Disponível em: https://jurnaltsm.id/EJATSM/article/view/2120. Acesso em: 21 may. 2025.