HIDAYAT, Riyan.
 Kewenangan Notaris/PPAT  dalam Menerima Penitipan Pembayaran Pajak Bea Perolehan Hak Atas Tanah dan Bangunan.
<strong>Acta Comitas : Jurnal Hukum Kenotariatan</strong>, [S.l.], v. 3, n. 3, p. 410-425, apr. 2019.
ISSN 2502-7573.
Available at: &lt;<a href="http://103.29.196.112/index.php/actacomitas/article/view/44975" target="_new">http://103.29.196.112/index.php/actacomitas/article/view/44975</a>&gt;. Date accessed: 16 dec. 2025.
doi: <a href="https://doi.org/10.24843/AC.2018.v03.i03.p02">https://doi.org/10.24843/AC.2018.v03.i03.p02</a>.