ARIBAWA, Muhammad Yustino; DAMAYANTI, Sri Sukmana; PARAMITHA, Vallencia Nandya; HAMDANI, Fathul. Unraveling the Ratio Legis of the HKPD Law on Local Taxes and its Implications for the Community. Soetomo Justice, [S. l.], v. 1, n. 1, p. 32–41, 2025. Disponível em: https://ejournal.unitomo.ac.id/index.php/justice/article/view/9746. Acesso em: 9 jul. 2026.