Romadhani Setio Prabowo, Hedwig Adianto Mau, and Rotua Valentina Sagala. “KEWENANGAN PENGADILAN PAJAK DALAM MEMUTUS SENGKETA GUGATAN DI BIDANG KEPABEANAN”. Journal of Innovation Research and Knowledge, vol. 4, no. 10, Mar. 2025, pp. 7541-52, https://www.bajangjournal.com/index.php/JIRK/article/view/9860.