It depends on how you solve the problem. Imagine a parabolic equation, and you solve with finite elements method.
$$f''(x)=\dot{f}(x)$$
The basis functions were $$\phi_m(x)$$ triangles at the discretized points $$\phi_m(x_n)=\delta_{mn}$$ and the phi's are linear from $$x_{m\pm 1}$$ to $$x_m$$.
$$f(x)=\sum_m a_m(t)\phi_m(x)$$
Then the weak formulation :
$$\int f''(x)\phi_n(x)dx=\int \dot{f}(x)\phi_n(x)dx\\
\sum_m a_m(t)\int\phi''_m(x)\phi_n(x)dx=\sum_m\dot{a}_m(t)\int\phi_m(x)\phi_n(x)dx$$
after integrating by parts leads to the matrix equation $$\sum_n A_{mn}a_n(t)=\sum_n B_{mn}(a_n(t+h)-a_n(t))$$
Were A, the rigidity matrix, and B are tridiagonal matrices.
Hence the function at the next time step is $$a_n(t+h)=(\sum_m (hB^{-1}A+\mathbb{1})_{nm}a_{m}(t)$$.
The inverse of B is a full matrix, hence the function at point $x_n$ at the next time step depends on the values at all points at the previous time step.
Hence the solution in the other side becomes non zero and with this global method there is tunneling.
However it is a mathematical artefact because the base functions are not orthogonal.
To explain physically how the particle passes through, the exit is maybe that the wavefunction has countably infinite spatial nodes with probability 0. Since a measurement is finite it can only give rational results. But in the continuum the wavefunction oscillates between the nodes but it is measured zero since Q is dense in R.