Kurniawan, R., Borman, S. ., Hamdani, F. ., & Soekorini, N. . (2026). The Role of Legal Counsel in Customs and Excise Disputes before the Tax Court. Jurnal Ilmiah Hukum Dan Hak Asasi Manusia, 5(2), 173–187. https://doi.org/10.35912/jihham.v5i2.6870