Application Analysis of Criminal Sanctions for Embezzlement of Tax Fees Deposits for Land and Building Rights (BPHTB) Acquisition Committed by Notaries - PPAT. JIHAD [Internet]. 2024 May 31 [cited 2026 Jul. 6];6(2). Available from: https://ejournal.mandalanursa.org/index.php/JIHAD/article/view/6938