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Putra Wiryawan, I Gusti Agung, I Wayan Parsa, & Putu Gde Arya Sumertayasa.
" PENGATURAN TENTANG PENGENAAN PAJAK BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN (BPHTB) ATAS HIBAH WASIAT." <em>Acta Comitas : Jurnal Hukum Kenotariatan</em> [Online], 3.1 (2018): 171 – 184. Web. 28 Aug. 2026