Fathony, Moch. Ali, and Wisnu Aryo Dewanto. “Legal Analysis of Coercive Letters in Tax Collection Reviewed from a Legal Perspective and Coercive Enforcement Theory”. Lex Journal : Kajian Hukum dan Keadilan 10, no. 1 (February 19, 2026): 180-189. Accessed June 5, 2026. https://ejournal.unitomo.ac.id/index.php/hukum/article/view/11623.