YUSUF, H.; WIJAYA, A. B.; ABDALLA, F. ANALISIS TARIF OPTIMUM CUKAI ROKOK. JURNAL PERSPEKTIF BEA DAN CUKAI, [S. l.], v. 7, n. 2, p. 298–314, 2023. DOI: 10.31092/jpbc.v7i2.2283. Disponível em: https://jurnal.pknstan.ac.id/index.php/PBC/article/view/2283. Acesso em: 27 feb. 2026.