KUSWORO, D. L. . Refinement of Taxpayer Legal Subject provisions in the New Criminal Code against the Offence of Corporate Tax Avoidance in Indonesia. Corruptio, [S. l.], v. 4, n. 2, p. 81–92, 2023. DOI: 10.25041/corruptio.v4i2.3128. Disponível em: https://jurnal.fh.unila.ac.id/index.php/corruptio/article/view/3128. Acesso em: 6 sep. 2025.