HERMAWAN, A. W. VOLUNTARY DISCLOSURE PROGRAM IN TAXATION AND ITS CERTIFICATES: A PHILOSOPHICAL PERSPECTIVE . Journal of Tax Law and Policy, [S. l.], v. 1, n. 2, p. 63–70, 2022. DOI: 10.56282/jtlp.v1i2.119. Disponível em: https://scientium.co.id/journals/index.php/jtlp/article/view/63-70. Acesso em: 8 jun. 2025.