SANUSI, S. Tax Criminal Policy: Harmonizing Article 44c of Law Number 7 of 2021 with Articles 39 and 39a . Jurnal Ilmiah Hukum dan Hak Asasi Manusia, [S. l.], v. 6, n. 1, p. 49–60, 2026. DOI: 10.35912/jihham.v6i1.6663. Disponível em: https://penerbitgoodwood.com/index.php/JIHHAM/article/view/6663. Acesso em: 5 jul. 2026.