Taqiya, Zidna, et al. “Penagihan Utang Pajak Terhadap Direksi Perseroan Yang Dinyatakan Pailit Dalam Putusan Mahkamah Konstitusi Nomor 41 PUU-XVIII 2020 T ”. Innovative: Journal Of Social Science Research, vol. 3, no. 5, Oct. 2023, pp. 4903-17, https://j-innovative.org/index.php/Innovative/article/view/5153.