Rorintulus, T. J., Kaligis, J. N. and Marunduh, A. P. (2026) “Analysis of the Land and Building Tax Collection System and Procedures in Sonder District, Minahasa Regency”, Jurnal Ekonomi, Kependidikan, Manajemen, dan Akuntansi, 4(2), pp. 34–41. Available at: https://jekma.feb-unima.com/index.php/jekma/article/view/276 (Accessed: 27 September 2026).