KHODIJAH, S.; ROSDIANA, H. Analysis of Administrative Penalty for Late Issuing Tax Invoices in Indonesia: A Comparative Study from Vietnam. Owner : Riset dan Jurnal Akuntansi, [S. l.], v. 8, n. 2, p. 1996-2008, 2024. DOI: 10.33395/owner.v8i2.2314. Disponível em: https://owner.polgan.ac.id/index.php/owner/article/view/2314. Acesso em: 27 jul. 2024.