Suharsono, Agus. 2019. “Legal Duality for the Implementation of the Sanction of Tax Amnesty Policy in Indonesia”. Jurnal Transformasi Administrasi 9 (1):86-109. https://jta.lan.go.id/index.php/jta/article/view/jta-vol-9-1_07-Agus-Suharsono.