Aribawa MY, Damayanti SS, Paramitha VN, Hamdani F. Unraveling the Ratio Legis of the HKPD Law on Local Taxes and its Implications for the Community. Soetomo Just. [Internet]. 2025Feb.12 [cited 2025Jul.1];1(1):32-1. Available from: https://ejournal.unitomo.ac.id/index.php/justice/article/view/9746