“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: Jurnal Kajian dan Riset Ekonomi 1, no. 1 (Juni 8, 2026): 29–40. Diakses Juni 13, 2026. https://abecen.com/index.php/Kahayan/article/view/42.