Lanongbuka, Chrisnawati G. A., Sjeddie R. Watung, and Frida M. Sumual. “ANALYSIS OF THE IMPLEMENTATION OF INTENSIFICATION STRATEGIES IN INCREASING RURAL AND URBAN LAND AND BUILDING TAX (PBB)-(P2) AT THE REGIONAL REVENUE AGENCY (BAPENDA) OF MINAHASA REGENCY”. Jurnal Ekonomi, Kependidikan, Manajemen, dan Akuntansi 3, no. 3 (September 30, 2025): 43–50. Accessed June 6, 2026. https://jekma.feb-unima.com/index.php/jekma/article/view/207.