Bonang, Rio, Sarifah Ainun Jariyah, Bambang Satrianto, and Eko Susanto Tejo. 2026. “Application of Tax and Customs Sanctions Against Debtors in Suspension of Payment and Bankruptcy Case”. Jurnal Poros Hukum Padjadjaran 7 (2). https://doi.org/10.24198/jphp.v7i2.2900.