Not yet reviewed by Pith; the record is open.

100 % absorption in a two-dimensional electron gas (2DEG) with Dirac spectrum is demonstrated to be obtained by controlling the interference of multiple incident radiations, referred to as coherent perfect absorption (CPA). However, when a 2DEG such as graphene is exposed to a magnetostatic bias, it resonantly could absorb electromagnetic radiation by transitions of its Dirac electrons between non-equidistant and nonlinear Landau levels. Here, the magneto-optical terahertz (THz) CPA in graphene under the quantum Hall effect (QHE) regime at both strong and subtesla magnetostatic bias fields is addressed. Our findings show that an effective magneto-optical surface conductivity corresponding to right- and left-handed circular (RHC- and LHC) polarizations could model a magneto-tunable CPA in graphene in THz range. Significantly, graphene under QHE regime reveals different tunable CPA properties for each circularly polarized beams by the intensity of the applied magnetic bias. Moreover, it is observed that different phase modulations at CPA frequencies are achieved for RHC and LHC polarizations. Considering the maximum efficiency for a 2D absorber, our results demonstrate the magnetostatic tuning of CPA in 2D Dirac materials for long-wavelength sensing applications and signal processing.