Malik, Faissal, and Syawal Abdulajid. “Penerapan Sanksi Pidana Perda Pajak Dan Retribusi Bidang Pendapatan Di Kota Ternate”. Jurnal Komunikasi Hukum (JKH) 7, no. 1 (February 17, 2021): 179–190. Accessed February 1, 2025. https://ejournal.undiksha.ac.id/index.php/jkh/article/view/31468.