Riyo Pramato. “Legal Certainty Of Regional Taxes in the Framework of Fiscal Decentralization”. Jurnal Multidisiplin Sahombu 6, no. 01 (January 13, 2026): 185–195. Accessed April 30, 2026. https://ejournal.seaninstitute.or.id/index.php/JMS/article/view/7796.