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. Journal Presumption of Law, [S. l.], v. 8, n. 1, p. 1–14, 2026. DOI: 10.31949/jpl.v8i1.16753. Disponível em: https://www.ejournal.unma.ac.id/index.php/jpl/article/view/16753. Acesso em: 12 jun. 2026.