Sandi Permana Nugraha, et al. “LEGAL CERTAINTY OF INHERITANCE BPHTB COLLECTION BY BAPENDA MALANG CITY”. International Journal of Educational Review, Law And Social Sciences (IJERLAS), vol. 3, no. 1, Jan. 2023, pp. 1771-80, doi:10.54443/ijerlas.v3i1.1101.