Hary Kesowo Wibowo and Afdhal Afdhal 2026. Legal Politics of Tax Expenditure in Fiscal Incentives in the Mineral and Coal Sector. Jurnal Hukum, Administrasi Publik dan Negara. 3, 3 (May 2026), 181–189. DOI:https://doi.org/10.62383/hukum.v3i3.1054.