SOPIAN, H. Tinjauan Putusan Sengketa Pajak Berdasarkan Penilaian/Analisis Kewajaran Usaha Sawit Sesuai SE-27/PJ/2017. JURNAL PAJAK INDONESIA (Indonesian Tax Review), [S. l.], v. 7, n. 1, p. 8–15, 2023. DOI: 10.31092/jpi.v7i1.1880. Disponível em: https://jurnal.pknstan.ac.id/index.php/JPI/article/view/1880. Acesso em: 28 feb. 2026.