HANDAKA, R. D. ANALISIS PENERAPAN PIGGYBACKING TAX PADA PENERIMAAN CUKAI HASIL TEMBAKAU. JURNAL PERSPEKTIF BEA DAN CUKAI, [S. l.], v. 2, n. 1, 2018. DOI: 10.31092/jpbc.v2i1.146. Disponível em: https://jurnal.pknstan.ac.id/index.php/PBC/article/view/146. Acesso em: 28 feb. 2026.