“Pertanggungjawaban Direksi Atas Tindak Pidana Perpajakan Ditinjau Dari Doktrin Business Judgement Rule”. UNES Law Review 6, no. 2 (December 5, 2023): 4309–4319. Accessed July 14, 2026. https://review-unes.com/law/article/view/1267.