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Penerapan Undang-Undang Nomor 39 Tahun 2007 Tentang Perubahan Undang-Undang Nomor 11 Tahun 1995 Tentang Cukai Terhadap Pengenaan Cukai Hasil Tembakau Di Kawasan Perdagangan Bebas Bintan (Studi Pada Kantor Pengawasan Dan Pelayanan Bea Dan Cukai Tipe Madya Pabean B Tanjungpinang)
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