DANGHAMSYAH, Enrico Kusuma; 						TANAYA, Putu Edgar.
 ANALISIS BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN (BPHTB) PADA PERALIHAN HAK MILIK AKIBAT PROSES TURUN WARIS.
<strong>Kertha Semaya : Journal Ilmu Hukum</strong>, [S.l.], v. 12, n. 12, p. 3397-3409, jan. 2025.
ISSN 2303-0569.
Available at: &lt;<a href="https://ojs.unud.ac.id/index.php/kerthasemaya/article/view/118902" target="_new">https://ojs.unud.ac.id/index.php/kerthasemaya/article/view/118902</a>&gt;. Date accessed: 15 oct. 2025.
doi: <a href="https://doi.org/10.24843/KS.2024.v12.i12.p20">https://doi.org/10.24843/KS.2024.v12.i12.p20</a>.