SITUMORANG, P. Legal Reconstruction of Mens Rea of the Tax Crimes in Indonesia. Journal of Tax Law and Policy, [S. l.], v. 2, n. 1, p. 19–28, 2023. DOI: 10.56282/jtlp.v2i1.480. Disponível em: https://scientium.co.id/journals/index.php/jtlp/article/view/480. Acesso em: 8 jun. 2025.