SIREGAR, M. Aditya Akbar; 						HELDAYANI, Nova Sri; 						YASID, Muhammad.
 PERTANGGUNGJAWABAN PIDANA PELAKU PENGGELAPAN PAJAK DI INDONESIA BERDASARKAN UU PERPAJAKAN..
<strong>Jurnal Retentum</strong>, [S.l.], v. 1, n. 01, p. 1 - 17, mar. 2023.
ISSN 2686-5440.
Available at: &lt;<a href="https://www.jurnal.universitasdarmaagung.ac.id/retentum/article/view/2034" target="_new">https://www.jurnal.universitasdarmaagung.ac.id/retentum/article/view/2034</a>&gt;. Date accessed: 02 nov. 2026.
doi: <a href="http://dx.doi.org/10.46930/retentum.v5i1.2034">http://dx.doi.org/10.46930/retentum.v5i1.2034</a>.