Sitompul, Manahan MP. “Konstitusionalitas Pelunasan Utang Pajak Perusahaan Pailit Berdasarkan Putusan Pengadilan”. Jurnal Konstitusi 18, no. 4 (February 17, 2022): 723–747. Accessed May 4, 2024. https://jurnalkonstitusi.mkri.id/index.php/jk/article/view/1841.