KRISTIANI, Aprilia Jessyca; 						LUKMAN, FX. Arsin.
 PEMBEBASAN PAJAK DALAM PEWARISAN TERKAIT PERALIHAN HAK ATAS TANAH.
<strong>Kertha Semaya : Journal Ilmu Hukum</strong>, [S.l.], v. 11, n. 8, p. 1824-1834, june 2023.
ISSN 2303-0569.
Available at: &lt;<a href="https://ojs.unud.ac.id/index.php/kerthasemaya/article/view/102437" target="_new">https://ojs.unud.ac.id/index.php/kerthasemaya/article/view/102437</a>&gt;. Date accessed: 15 oct. 2025.
doi: <a href="https://doi.org/10.24843/KS.2023.v11.i08.p07">https://doi.org/10.24843/KS.2023.v11.i08.p07</a>.