HUTABARAT, Bardamean Marulitua Milko; KHALIMI, Khalimi; FRANCISKA, Wira. POLITIK HUKUM PENGENAAN PAJAK ATAS JASA HIBURAN DIKAITKAN DENGAN FUNGSI PAJAK. SINERGI : Jurnal Riset Ilmiah, [S. l.], v. 2, n. 7, p. 3289–3300, 2025. DOI: 10.62335/sinergi.v2i7.1567. Disponível em: https://manggalajournal.org/index.php/SINERGI/article/view/1567.. Acesso em: 15 may. 2026.