Creatures and lands target opponent controls don't untap during their next untap step.
10/4/2004 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.
10/1/2009 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.