Penetapan Terutang Pajak Saat Terjadinya Peralihan Hak Atas Tanah dan/atau Bangunan. UNES Law Review, [S. l.], v. 6, n. 1, p. 3549–3559, 2023. DOI: 10.31933/unesrev.v6i1.1155. Disponível em: https://review-unes.com/law/article/view/1155. Acesso em: 15 jul. 2026.