“Implementasi Pemungutan Pajak Bumi Dan Bangunan Perdesaan Perkotaan (PBB-P2)”. Jurnal Niara 18, no. 2 (September 29, 2025): 561–571. Accessed June 10, 2026. https://journal.unilak.ac.id/index.php/nia/article/view/29727.