Irsyad Putra, Barry, Frenki, and Kartika S. 2026. “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, May, 1280-94. https://doi.org/10.24252/al-risalah.vi.67281.