ARDIANSYAH; ATMA SUGANDA. BURDEN OF PROOF OF CUSTOMS VALUATION DISPUTES IN INDONESIAN TAX COURT. INTERNATIONAL JOURNAL OF LAW, GOVERNMENT AND COMMUNICATION (IJLGC), [S. l.], v. 5, n. 20, 2024. Disponível em: https://gaexcellence.com/ijlgc/article/view/2078. Acesso em: 5 sep. 2025.