KONGRES, Evi; INDRADEWI, Astrid Athina; WIDJAJA, Johanes Dipa. Deviation From The Concept of Levering in Sale and Purchase Transactions Through Criminal Charges of Embezzlement and/or Fraud Based on Goods Invoices. Jurnal Hukum dan Peradilan, Indonesian, v. 15, n. 1, p. 197–232, 2026. DOI: 10.25216/jhp.15.1.2026.197-232. Disponível em: https://www.jurnalhukumdanperadilan.org/jurnalhukumperadilan/article/view/1864. Acesso em: 19 may. 2026.