Ban Hin, Siaw, et al. “Legal Analysis of The Enforcement of Article 18 of The Regulation Issued by The Director General of Taxes, Numbered PER-03 PJ 2022, Regarding Tax Invoices”. Jurnal Legisci, vol. 2, no. 1, Aug. 2024, pp. 77-90, doi:10.62885/legisci.v2i1.408.