Pengaruh Surat Teguran, Surat Paksa Dan Spmp Terhadap Pencairan Tunggakan Pajak Pada Direktorat Jenderal Pajak: Indonesia. Accounting Research Journal, [S. l.], v. 1, n. 1, 2023. DOI: 10.56244/accrual.v1i1.600. Disponível em: https://ojs.unnur.ac.id/index.php/accrual/article/view/600. Acesso em: 15 aug. 2026.