Ari Samudro Pribadi. “Ratio Legis and Effectiveness of Tax Transaction Recording System Implementation to Increase Regional Revenue”. Unifikasi: Jurnal Ilmu Hukum 12, no. 01 (June 30, 2025): 78–90. Accessed July 27, 2026. https://journal.fhukum.uniku.ac.id/unifikasi/article/view/904.