SHYAFRIL, Sary Zettira; BIMA, Muh. Rinaldy. Optimalisasi Penerapan Penyanderaan (Gijzeling) Sebagai Upaya Penegakan Hukum (Law Enforcement) Dalam Penerimaan Pajak . Journal of Lex Theory (JLT), [S. l.], v. 2, n. 2, p. 194–208, 2021. DOI: 10.52103/jlt.v2i2.724. Disponível em: https://jurnal.pascasarjana.umi.ac.id/index.php/jlt/article/view/724. Acesso em: 18 oct. 2026.