Aris Siregar, Subhan Zein Sgn. Pertanggungjawaban Pidana atas Penerbitan Faktur Pajak Fiktif (Analisis Putusan PN Cikarang Nomor 127/Pid.Sus/2023/PN Ckr): Penelitian. pchukumsosial [Internet]. 2026 Sep. 16 [cited 2026 Sep. 16];4(2):3712-23. Available from: https://pchukumsosial.org/index.php/pchs/article/view/557