Lawe, D.M., Prasetyo, D.A. and Akkapin, S. 2025. THE ROLE OF THIRD PARTIES IN THE REPAYMENT OF TAX DEBTS: AN ALTERNATIVE SOLUTION FOR STRUGGLING TAXPAYERS: THE ROLE OF THIRD PARTIES IN THE REPAYMENT OF TAX DEBTS: AN ALTERNATIVE SOLUTION FOR STRUGGLING TAXPAYERS. PENA LAW: International Journal of Law. 2, 3 (Jan. 2025). DOI:https://doi.org/10.56107/penalaw.v2i3.199.