SUKMONO, R. KAJIAN PENERAPAN EARMARKING CUKAI HASIL TEMBAKAU DI INDONESIA (PERIODE TAHUN 2006 S.D. 2016). JURNAL PERSPEKTIF BEA DAN CUKAI, [S. l.], v. 3, n. 1, 2019. DOI: 10.31092/jpbc.v3i1.434. Disponível em: https://jurnal.pknstan.ac.id/index.php/PBC/article/view/434. Acesso em: 13 aug. 2025.