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							PUTRA WIRYAWAN, I Gusti Agung; 						PARSA, I Wayan; 						ARYA SUMERTAYASA, Putu Gde.
 PENGATURAN TENTANG PENGENAAN PAJAK BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN (BPHTB) ATAS HIBAH WASIAT.
<strong>Acta Comitas : Jurnal Hukum Kenotariatan</strong>, [S.l.], v. 3, n. 1, p. 171 – 184, apr. 2018.
ISSN 2502-7573.
Available at: &lt;<a href="https://ojs.unud.ac.id/index.php/actacomitas/article/view/39483" target="_new">https://ojs.unud.ac.id/index.php/actacomitas/article/view/39483</a>&gt;. Date accessed: 28 aug. 2026.
doi: <a href="https://doi.org/10.24843/AC.2018.v03.i01.p13">https://doi.org/10.24843/AC.2018.v03.i01.p13</a>.