Ayatuna, Elam. “PENGENAAN PAJAK PROGRESIF ATAS PERSEDIAAN TANAH KOSONG (IDLE LAND BOOK)”. Simposium Nasional Keuangan Negara 2, no. 1 (December 31, 2020): 1014-1031. Accessed December 4, 2021. https://jurnal.bppk.kemenkeu.go.id/snkn/article/view/603.