Exhaustion

• WWizards of the Coast2004-10-04
  Official Ruling
  The creatures and lands are only prevented from untapping during the targeted player’s next untap step. They can still can untap during other player’s untap steps.
• WWizards of the Coast2009-10-01
  Official Ruling
  No creatures or lands controlled by the player will untap during their next untap step. This includes those which entered the battlefield after Exhaustion resolved.

Rulings via Scryfall