AYATUNA, Elam Sanurihim. PENGENAAN PAJAK PROGRESIF ATAS PERSEDIAAN TANAH KOSONG (IDLE LAND BOOK). Simposium Nasional Keuangan Negara, [S. l.], v. 2, n. 1, p. 1014–1031, 2020. Disponível em: https://jurnalbppk.kemenkeu.go.id/snkn/article/view/603. Acesso em: 24 apr. 2026.