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 [Internet]. 2026 Sep. 1 [cited 2026 Sep. 21];8(3):976-81. Available from: https://ejournal.mandalanursa.org/index.php/JIHAD/article/view/11416