Maharani F, Siahaan M, Prayogo Q, Prana Y. Analisis Optimalisasi Pajak Bumi Dan Bangunan Perkebunan Kelapa Sawit Di Provinsi Riau Dan Kalimantan Barat. jiwp [Internet]. 1Aug.2025 [cited 28Jun.2026];11(8.C):8-0. Available from: https://jurnal.peneliti.net/index.php/JIWP/article/view/11118