Implementasi Pengenaan Tarif Progresif Terhadap Wajib Pajak Kendaraan Bermotor. Jurnal Saniri, [S. l.], v. 3, n. 2, p. 108–131, 2023. DOI: 10.47268/saniri.v3i2.1620. Disponível em: https://fhukum.unpatti.ac.id/jurnal/saniri/article/view/1620. Acesso em: 9 jun. 2026.