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 [Internet]. 2026 Jul. 3 [cited 2026 Jul. 5];6(1):49-60. Available from: https://penerbitgoodwood.com/index.php/JIHHAM/article/view/6663