SUMERTA YASA, Putu Gede Arya; 						DALEM DAHANA, Cokorda.
 Regional Government Authority Over Collection and Auditing Regional Taxes: Indonesia Legal Perspective.
<strong>Kertha Patrika</strong>, [S.l.], v. 43, n. 1, p. 37-49, apr. 2021.
ISSN 2579-9487.
Available at: &lt;<a href="https://ojs.unud.ac.id/index.php/kerthapatrika/article/view/70798" target="_new">https://ojs.unud.ac.id/index.php/kerthapatrika/article/view/70798</a>&gt;. Date accessed: 06 feb. 2025.
doi: <a href="https://doi.org/10.24843/KP.2021.v43.i01.p03">https://doi.org/10.24843/KP.2021.v43.i01.p03</a>.