SUMANTRI, J. IMPLEMENTATION EXCISE REGULATIONS OF VAPE LIQUID IN KPPBC TIPE MADYA CUKAI MALANG. JURNAL MANAJEMEN KEUANGAN PUBLIK, [S. l.], v. 3, n. 1, p. 9–21, 2019. DOI: 10.31092/jmkp.v3i1.502. Disponível em: https://jurnal.pknstan.ac.id/index.php/JMKP/article/view/502. Acesso em: 2 mar. 2026.