The Legality of Taxpayer Account Freezing by the Directorate General of Taxes: A Case Study of Indonesian Tax Court Decision No. PUT-010548.99/2023/PP/M.VB. JIHAD : Jurnal Ilmu Hukum dan Administrasi, [S. l.], v. 8, n. 3, p. 976–981, 2026. DOI: 10.58258/3xy77j33. Disponível em: https://ejournal.mandalanursa.org/index.php/JIHAD/article/view/11416. Acesso em: 21 sep. 2026.