LATIP; SIAGIAN, B. Systematic Literature Review: Strategi dan Efektivitas Manajemen Penagihan Pajak . JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi, [S. l.], v. 4, n. 2, p. 3293–3308, 2026. DOI: 10.62421/jibema.v4i2.778. Disponível em: https://jibema.murisedu.id/index.php/JIBEMA/article/view/778. Acesso em: 6 oct. 2026.