“The Fiscal Paradox of Land and Building Tax: High Growth, Low Effectiveness, and Weak Contribution to Local Own-Source Revenue in Palangka Raya City”, Kahayan, vol. 1, no. 1, hlm. 29–40, Jun 2026, Diakses: 13 Juni 2026. [Daring]. Tersedia pada: https://abecen.com/index.php/Kahayan/article/view/42