Kurniawan, Rudi, Syahrul Borman, Fathul Hamdani, and Noenik Soekorini. “The Role of Legal Counsel in Customs and Excise Disputes before the Tax Court”. Jurnal Ilmiah Hukum dan Hak Asasi Manusia 5, no. 2 (January 23, 2026): 173–187. Accessed September 20, 2026. https://journals.goodwoodpub.com/index.php/JIHHAM/article/view/6870.