IRSYAD PUTRA, Barry; FRENKI; KARTIKA S. Implementation of the Surtax on Non-Metallic Mineral and Rock Taxes in Bandar Lampung City: An Analysis of Siyāsah Tanfīdhiyyah on Mayor Regulation Number 1 of 2025. Al-Risalah Jurnal Ilmu Syariah dan Hukum, [S. l.], p. 1280–1294, 2026. DOI: 10.24252/al-risalah.vi.67281. Disponível em: https://journal.uin-alauddin.ac.id/index.php/al_risalah/article/view/67281. Acesso em: 9 nov. 2026.