PURBA, Benedictus Janrian; FASINI, Arfin Bin Ibrahim. KAJIAN PERLUASAN PENGENAAN CUKAI TERHADAP BARANG DAN/ATAU JASA. Simposium Nasional Keuangan Negara, [S. l.], v. 2, n. 1, p. 610–633, 2020. Disponível em: https://jurnalbppk.kemenkeu.go.id/snkn/article/view/572. Acesso em: 23 apr. 2026.