HASTA, Baharuddin Jusuf Habibie; LIE, Gunardi. Penghindaran Pajak vs Penggelapan Pajak: Batas Hukum, Sanksi Pidana, dan Perlindungan Hak Wajib Pajak dalam Sistem Hukum Indonesia. Justice Amnesty Law and Undoing Journal, [S. l.], v. 2, n. 1, p. 161–172, 2026. DOI: 10.57235/jalu.v2i1.8370. Disponível em: https://rayyanjurnal.com/index.php/jalu/article/view/8370. Acesso em: 14 jun. 2026.