PURWANA, A. S.; HIDAYAT, W.; MAULANA, M. LEGAL ISSUES REGARDING IMPOSITION OF E-FORM D AS A BASIS FOR DETERMINATION OF PREFERENTIAL TARIFFS IN ATIGA. JURNAL PERSPEKTIF BEA DAN CUKAI, [S. l.], v. 4, n. 2, 2020. DOI: 10.31092/jpbc.v4i2.757. Disponível em: https://jurnal.pknstan.ac.id/index.php/PBC/article/view/757. Acesso em: 28 feb. 2026.