Prasetya, A.A., Imam Koeswahyono and Amelia Sri Kusuma Dewi 2025. Reconstruction of the Regulatory Framework on Exemptions or Relaxations for PT. PLN Assets in Relation to the Imposition of Rural and Urban Land and Building Tax. International Journal Of Humanities Education and Social Sciences (IJHESS) . 5, 2 (Oct. 2025). DOI:https://doi.org/10.55227/ijhess.v5i2.1967.