FATMAWATI, Fatmawati; FEBRIAN, Febrian; RIDWAN, Ridwan. Reforming Indonesia’s Tax Administration: A Constitutional and Institutional Analysis of the Directorate General of Taxes’ Transformation into a Semi-Autonomous Tax Revenue Agency. Greenation International Journal of Law and Social Sciences, [S. l.], v. 4, n. 3, p. 654–677, 2026. DOI: 10.38035/gijlss.v4i3.1140. Disponível em: https://research.e-greenation.org/GIJLSS/article/view/1140. Acesso em: 26 jul. 2026.