Warning: file_get_contents(https://ojs.journalbusiness.my/ojs.php): failed to open stream: HTTP request failed! HTTP/1.1 404 Not Found in /var/www/ojs.unud.ac.id_backup/lib/pkp/includes/functions.inc.php on line 4 Pebiandri Kusuma, P., & Sudiarta, I. (2021). Implikasi Perizinan Perhotelan Dengan Konsep Virtual Hotel Operators Terhadap Pengenaan Pajak Daerah. Kertha Negara : Journal Ilmu Hukum, 9(8), 654-664. Retrieved from https://ojs.unud.ac.id/index.php/kerthanegara/article/view/73416