Faris, N. N., and P. Fitriandi. “Impelementation of Local Tax Billing at The East Kalimantan BAPENDA”. Jurnal Pajak Dan Keuangan Negara (PKN), vol. 5, no. 1, Sept. 2023, pp. 175-88, doi:10.31092/jpkn.v5i1.2271.