Bambang Sujatmiko, and Zainal Arifin Hoesein. “Progressive Law in Indonesian Tax Legislation Reform: Balancing Tax Orientation and Substantive Justice”. MIZAN: JOURNAL OF ISLAMIC LAW 9, no. 2 (December 31, 2025): 265–273. Accessed September 17, 2026. https://ejournal.uika-bogor.ac.id/index.php/MIZAN/article/view/22534.