Fatmawati, Fatmawati, Febrian Febrian, and Ridwan Ridwan. “The Urgency of Revitalizing the Organization of the Directorate General of Taxes (DJP) into a State Revenue Agency (BPN) from a Constitutional Law Perspective”. International Journal of Educational Review, Law And Social Sciences (IJERLAS) 6, no. 3 (May 31, 2026): 331–339. Accessed August 26, 2026. https://radjapublika.com/index.php/IJERLAS/article/view/5164.