Handaka, Riya Dwi. “ANALISIS PENERAPAN PIGGYBACKING TAX PADA PENERIMAAN CUKAI HASIL TEMBAKAU”. JURNAL PERSPEKTIF BEA DAN CUKAI 2, no. 1 (March 17, 2018). Accessed February 28, 2026. https://jurnal.pknstan.ac.id/index.php/PBC/article/view/146.