Anwar Saleh Hasibuan, Nurainun, Lidiya Putri, and Reza Azurma. 2026. “Comparison Between Tax Amnesty, The Voluntary Disclosure Program and The Proposed 2025 Tax Amnesty: An Analysis of Legal Certainty and Tax Compliance in Indonesia ”. Journal of Creative Power and Ambition (JCPA) 4 (01):342-55. https://edujavare.com/index.php/jcpa/article/view/1182.