Kartiko ND, Alex Oktobertus Pandapotan Gultom. Tax Amnesty and the Evidentiary Standards of Ownership Transfer in Indonesian Corporate Tax Litigation. Siyasah Dusturiyah: State Law Review. 2025;1(3):44-59. Accessed May 28, 2026. https://jurnal.smartpedia.co.id/index.php/SDLR/article/view/98