Occupation is something that a foreign army does toTERRITORY . So the question "who is Israel occupying?" is a straw man, the real question is "what is Israel occupying?" And that has a definite and indisputable answer: Israel is occupying all the territory that was seized by the IDF in June 1967.
Defense Ministry says had no knowledge of alleged improper defense deals by Gal Hirsch (Haaretz)