BEA MATERAI DI INDONESIA: TINJAUAN YURIDIS, FUNGSI FISKAL, DAN TANTANGAN IMPLEMENTASI DI ERA DIGITAL. syahadat [Internet]. 2026 Jun. 21 [cited 2026 Aug. 15];3(1). Available from: https://journal.aspublisher.co.id/index.php/syahadat/article/view/1135