W. Wenceslaus, A. Surono, A. Hamid, S. Retnaningsih, and T. Teepapal, “Legal Reconstruction of the Position of Tax Courts Following the Issue of Constitutional Court Decisions No. 26/PUU-XXI/2023”, JEL, vol. 4, no. 3, pp. 1127–1145, Oct. 2025.