Halomoan, Febrian, and Handar Subhandi Bakhtiar. “Dilema Penggunaan Forensik Digital Dalam Penanganan Tindak Pidana Di Bidang Perpajakan Pasca Putusan MK No 83/PUU-XXI/2023”. Journal Evidence Of Law 4, no. 3 (December 31, 2025): 2101–2115. Accessed September 18, 2026. https://jurnal.erapublikasi.id/JEL/article/view/1833.