Kusnan, Dinda Zilfattisa , trans. “Income Tax Reform under HPP Law: Implications for Tax Justice and Legal Certainty in Indonesia”. al-Battar: Jurnal Pamungkas Hukum 3, no. 1 (April 2, 2026): 82–90. Accessed April 9, 2026. https://journal.yayasancgi.com/index.php/albattar/article/view/487.