Hasan, Dahliana. “Konsep Pengenaan Pajak Alat Berat Pasca Putusan Mahkamah Konstitusi Nomor 15/PUU-XV/2017”. Jurnal Hukum IUS QUIA IUSTUM 28, no. 3 (Agustus 25, 2021): 505–526. Diakses Mei 19, 2024. https://jurnal.uii.ac.id/IUSTUM/article/view/17068.