Prasetya, Desi Riana, and Aditya Subur Purwana. “The Effect of Trade Openness, Customs Tariff, Financial Penalty, and Regional Trade Agreement on Trade Misinvoicing”. JURNAL PERSPEKTIF BEA DAN CUKAI 5, no. 1 (September 17, 2021): 98–122. Accessed March 1, 2026. https://jurnal.pknstan.ac.id/index.php/PBC/article/view/1149.