Anwar Saleh Hasibuan, et al. “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), vol. 4, no. 01, May 2026, pp. 342-55, https://edujavare.com/index.php/jcpa/article/view/1182.