KRISTIANI, Aprilia Jessyca; LUKMAN, FX. Arsin. PEMBEBASAN PAJAK DALAM PEWARISAN TERKAIT PERALIHAN HAK ATAS TANAH. Kertha Semaya : Journal Ilmu Hukum, [S.l.], v. 11, n. 8, p. 1824-1834, june 2023. ISSN 2303-0569. Available at: <http://103.29.196.112/index.php/kerthasemaya/article/view/102437>. Date accessed: 16 dec. 2025. doi: https://doi.org/10.24843/KS.2023.v11.i08.p07.