Ester, Milwan, and Riswanda. “The Effectiveness of Collecting PBB in The Urban-Rural and BPHTB Sectors for Increasing PAD in Malinau Regency”. Ganaya : Jurnal Ilmu Sosial Dan Humaniora, vol. 5, no. 3, Sept. 2022, pp. 338-52, doi:10.37329/ganaya.v5i3.1959.