Bangsa, Romy Sukma, and Milla Sepliana Setyowati. “Research on Tax Debt Collection: A Literature Review”. Eduvest - Journal of Universal Studies 5, no. 5 (May 26, 2025): 5403–5422. Accessed November 7, 2025. https://eduvest.greenvest.co.id/index.php/edv/article/view/49946.