MATUPALESA, A.; NAULY, Y. D.; FANANI, I. HILIRISASI INDUSTRI SAWIT DI SUMATERA UTARA. JURNAL PERSPEKTIF BEA DAN CUKAI, [S. l.], v. 3, n. 1, 2019. DOI: 10.31092/jpbc.v3i1.280. Disponível em: https://jurnal.pknstan.ac.id/index.php/PBC/article/view/280. Acesso em: 1 mar. 2026.