PRASETYA, D. R.; ADITYA SUBUR PURWANA. The Effect of Trade Openness, Customs Tariff, Financial Penalty, and Regional Trade Agreement on Trade Misinvoicing. JURNAL PERSPEKTIF BEA DAN CUKAI, [S. l.], v. 5, n. 1, p. 98–122, 2021. DOI: 10.31092/jpbc.v5i1.1149. Disponível em: https://jurnal.pknstan.ac.id/index.php/PBC/article/view/1149. Acesso em: 28 feb. 2026.