HUTAURUK, Appe; PRAMONO, Eko Wahyu; KISWOCAHYONO, Yulianto. Shifting Administrative Norms into Substantive Norms in Taxpayer Proxy Regulation: An Analysis of the Limits of the Minister of Finance’s Delegated Authority under PMK Number 44 of 2026. Journal of Law, Politic and Humanities, [S. l.], v. 6, n. 5, p. 4365–4377, 2026. DOI: 10.38035/jlph.v6i5.3655. Disponível em: https://dinastires.org/JLPH/article/view/3655. Acesso em: 21 aug. 2026.