Irsyad Putra B, 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 [Internet]. 2026 May 23 [cited 2026 Nov. 9];:1280-94. Available from: https://journal.uin-alauddin.ac.id/index.php/al_risalah/article/view/67281