Legal Analysis of Coercive Letters in Tax Collection Reviewed from a Legal Perspective and Coercive Enforcement Theory. Lex Journal : Kajian Hukum dan Keadilan, [S. l.], v. 10, n. 1, p. 180–189, 2026. DOI: 10.25139/lex.v10i1.11623. Disponível em: https://ejournal.unitomo.ac.id/index.php/hukum/article/view/11623. Acesso em: 16 jun. 2026.