“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: Oct. 30, 2025. [Online]. Available: https://yurisdiksi.unmerbaya.ac.id/index.php/yurisdiksi/article/view/38