“The Effectiveness of Tax Dispute Resolution through Alternative Dispute Resolution (ADR) Compared to Settlement through Criminal Justice: A Business Law Perspective”. Journal of Strafvordering Indonesian 2, no. 4 (September 23, 2025): 21–33. Accessed November 30, 2025. https://ejournal-nawalaedu.com/index.php/JOSI/article/view/1936.