Elisa Jeman, and Budi Ispriyarso. “BPHTB Dan PPJB Belum Lunas: Problematika Perolehan Hak Dalam Perspektif Harmonisasi Hukum Pajak Pertanahan: BPHTB and PPJB: Problems of Rights Acquisition from the Perspective of Tax and Land Law Harmonization”. Semarang Law Review (SLR), vol. 7, no. 2, Oct. 2026, pp. 467-78, https://doi.org/10.26623/slr.v7i2.16065.