Hartono, Bambang, Zainudin Hasan, and Arfanudin Siregar. “Penerapan Sanksi Pidana Terhadap Pelaku Tindak Pidana Perpajakan Secara Bersama-Sama”. Case Law : Journal of Law 4, no. 1 (January 24, 2023): 1–16. Accessed June 25, 2025. https://ojs.unigal.ac.id/index.php/caselaw/article/view/3068.