MOHD SALLEH, M. H. “MODERNIZING CUSTOMS FOR CITES ENFORCEMENT: ENHANCING TRANSPARENCY AND CROSS-BORDER COOPERATION IN MALAYSIA: ENHANCING TRANSPARENCY AND CROSS-BORDER COOPERATION IN MALAYSIA”. JURNAL PERSPEKTIF BEA DAN CUKAI, vol. 9, no. 3, Dec. 2025, pp. 144-60, doi:10.31092/jpbc.v9i3.3699.