“Sales and Purchase Agreement As The Basis of Land Ownership Transfer Registration In The Context of Tax Amnesty” (2021) YURISDIKSI : Jurnal Wacana Hukum dan Sains, 14(1), pp. 1–10. Available at: https://yurisdiksi.unmerbaya.ac.id/index.php/yurisdiksi/article/view/38 (Accessed: 12 July 2025).