“Sales and Purchase Agreement As The Basis of Land Ownership Transfer Registration In The Context of Tax Amnesty”, yurisdiksi, vol. 14, no. 1, pp. 1–10, Jul. 2021, Accessed: May 01, 2026. [Online]. Available: http://yurisdiksi.unmerbaya.ac.id/index.php/yurisdiksi/article/view/38