Penegakan Hukum terhadap Pelaku Tindak Pidana Perpajakan secara Bersama-sama melalui Tidak Menyetorkan Pajak yang Telah Dipungut (Studi Kasus Putusan Nomor 414/Pid.Sus/2024/PN Plg). Integrative Perspectives of Social and Science Journal, [S. l.], v. 3, n. 08 Agustus, p. 177–188, 2026. Disponível em: https://ipssj.com/index.php/ojs/article/view/1861. Acesso em: 21 oct. 2026.