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 [Internet]. 2026 Apr. 25 [cited 2026 Jun. 12];8(1):1-14. Available from: https://www.ejournal.unma.ac.id/index.php/jpl/article/view/16753