Pasha, Muhammad Harmaen, Riyan Wahyu Setiawan, Arfan Rubysalam Muharrom, and Achmad Farhan. “MENINJAU DESAIN KEBIJAKAN IDLE PROPERTY TAX UNTUK MENEKAN PERILAKU SPEKULATIF TERHADAP PROPERTI”. Jurnal Akuntansi dan Pajak 25, no. 2 (January 16, 2025). Accessed July 30, 2025. https://jurnal.stie-aas.ac.id/index.php/jap/article/view/16313.