Rezanti BD, Saleh M. Tax on Land and Building Acquisition (BPHTB) Imposition Following Binding Sale and Purchase Agreements Under Law No. 1 of 2022. Pol. Law Not. Regul. Issues [Internet]. 2026 Mar. 14 [cited 2026 Mar. 20];5(1):160-75. Available from: https://ojs.transpublika.com/index.php/POLRI/article/view/2127