Hatta, H. “KONTRADIKTIF PENERAPAN HUKUM PAJAK BERGANDA DI INDONESIA”. Al-Ishlah: Jurnal Ilmiah Hukum, Vol. 21, no. 1, May 2018, pp. 50-58, https://jurnal.fh.umi.ac.id/index.php/ishlah/article/view/16.