R. Nugrahaeni and C. Tjen, “Perception Analysis of the Harmonized System: A Case Study of Tariff Disputes in Indonesia: Analisis Persepsi Sistem Harmonisasi: Studi Kasus Sengketa Tarif di Indonesia”, j.perspekt. bea dan cukai, vol. 5, no. 2, pp. 144–164, Nov. 2021.