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Natalia Ratih Jatmikani; Ariy Khaerudin; Femmy Silaswaty. RECONSTRUCTION OF ARTICLE 34 OF THE LAW ON GENERAL PROVISIONS AND TAX PROCEDURES (KUP LAW) ON THE GOVERNANCE OF THE ACCOUNTABILITY OF THE DIRECTORATE GENERAL OF TAXES FOR THE MISUSE OF DIGITAL IDENTITY IN THE E-FAKTUR SYSTEM. JISHUP 2026, 4, 1460-1467.