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Adrianto Dwi Nugroho * Corresponding Author Indonesia
Department of Tax Law, Faculty of Law Universitas Gadjah Mada, Yogyakarta Jalan Sosio Yustisia No. 1 Bulaksumur, Sleman, D.I. Yogyakarta 55281
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MIMBAR HUKUM ISSN: 0852-100X(print), ISSN: 2443-0994(online)