@article{{kerthapatrika}{}, author = {Sumerta Yasa, P., Dalem Dahana, C.}, title = { Regional Government Authority Over Collection and Auditing Regional Taxes: Indonesia Legal Perspective}, journal = {Kertha Patrika}, volume = {43}, number = {1}, year = {2021}, doi = {10.24843/KP.2021.v43.i01.p03}, url = {https://ojs.unud.ac.id/index.php/kerthapatrika/article/view/70798} }