Sanusi, Sanusi. “Tax Criminal Policy: Harmonizing Article 44c of Law Number 7 of 2021 With Articles 39 and 39a”. Jurnal Ilmiah Hukum dan Hak Asasi Manusia 6, no. 1 (July 3, 2026): 49–60. Accessed September 21, 2026. https://journals.goodwoodpub.com/index.php/JIHHAM/article/view/6663.