ZULKARNAIN; MARGONO, F. S.; SIHOTANG, M. ANALISIS SENGKETA PENETAPAN NILAI PABEAN BARANG IMPOR DI PENGADILAN PAJAK: STUDI PUTUSAN NOMOR PUT-003731.19/2025/PP/M.XVIIB. SULTAN ADAM: Jurnal Hukum dan Sosial, [S. l.], v. 4, n. 2, p. 2047–2054, 2026. DOI: 10.71456/sultan.v4i2.2555. Disponível em: https://yptb.org/index.php/sultanadam/article/view/2555. Acesso em: 6 okt. 2026.