“The Fiscal Paradox of Land and Building Tax: High Growth, Low Effectiveness, and Weak Contribution to Local Own-Source Revenue in Palangka Raya City” (2026) Kahayan: Jurnal Kajian dan Riset Ekonomi, 1(1), hlm. 29–40. Tersedia pada: https://abecen.com/index.php/Kahayan/article/view/42 (Diakses: 13 Juni 2026).