Rezanti, B. D., and M. Saleh. “Tax on Land and Building Acquisition (BPHTB) Imposition Following Binding Sale and Purchase Agreements Under Law No. 1 of 2022”. POLICY, LAW, NOTARY AND REGULATORY ISSUES, vol. 5, no. 1, Mar. 2026, pp. 160-75, doi:10.55047/polri.v5i1.2127.