Riza Zuhelmy, and Adianto. “Implementasi Peraturan Bupati Nomor 43 Tahun 2014 Tentang SOP Pelayanan PBB-P2 Di Badan Pendapatan Daerah Kabupaten Bengkalis”. Jurnal Niara 14, no. 3 (December 31, 2021): 292-306. Accessed February 26, 2024. https://journal.unilak.ac.id/index.php/nia/article/view/6576.