Arifiah, Saima. “Manipulation of Export Values through Under-Invoicing in Related-Party Transactions As a Modus Operandi of Trade-Based Money Laundering: A Legal Analysis of the Transfer of Economic Value in International Trade”. LEX LAGUENS: Jurnal Kajian Hukum dan Keadilan 4, no. 2 (Oktober 11, 2026). Diakses Oktober 18, 2026. https://ejournal.isgs.co.id/index.php/lexlaguens/article/view/440.