Hendrastuti, Nur. “GROSS INCOME MULTIPLIER AS A FAIRNESS INDICATOR OF TRANSACTION VALUE ON TRANSFER OF RIGHTS ON LAND AND BUILDING IN SOUTH TANGERANG”. PLANNING MALAYSIA 19, no. 17 (October 17, 2021). Accessed October 18, 2026. https://www.planningmalaysia.org/index.php/pmj/article/view/1013.