Matupalesa A, Nauly YD, Fanani I. HILIRISASI INDUSTRI SAWIT DI SUMATERA UTARA. j.perspekt. bea dan cukai [Internet]. 2019Jun.10 [cited 2026Feb.28];3(1). Available from: https://jurnal.pknstan.ac.id/index.php/PBC/article/view/280