PURWANA, A. S.; MUH. SUTARTIB. ANALISIS LAYERING TARIF CUKAI PRODUK ALKOHOL DI INDONESIA: PERCEPTION ANALYSIS OF THE ALCOHOL PRODUCT EXCISE TARIFFS. JURNAL PERSPEKTIF BEA DAN CUKAI, [S. l.], v. 6, n. 1, p. 186–204, 2022. DOI: 10.31092/jpbc.v6i1.1570. Disponível em: https://jurnal.pknstan.ac.id/index.php/PBC/article/view/1570. Acesso em: 27 feb. 2026.