(1)
Hasrul Bary Batubara; Rosmalinda; Agusmidah. A LEGAL SOCIOLOGICAL ANALYSIS OF THE LOCAL TAX INCREASE POLICY FROM ROSCOE POUND’S PERSPECTIVE: ANALISIS SOSIOLOGI HUKUM TERHADAP KEBIJAKAN KENAIKAN PAJAK DAERAH DALAM PERSPEKTIF ROSCOE POUND. JPL 2026, 8, 1-14.