Rorintulus, Trivena J., Jenny N. Kaligis, and Andrew P. Marunduh. “Analysis of the Land and Building Tax Collection System and Procedures in Sonder District, Minahasa Regency”. Jurnal Ekonomi, Kependidikan, Manajemen, dan Akuntansi 4, no. 2 (June 30, 2026): 34–41. Accessed September 27, 2026. https://jekma.feb-unima.com/index.php/jekma/article/view/276.