Prosedur Pelayanan dan Sistem Pembayaran Pajak Kendaraan Bermotor UPTD Pengelolaan Pendapatan Daerah Sibolga Badan Pendapatan Daerah Provinsi Sumatera Utara. Jurnal Penelitian Multidisiplin Ilmu, [S. l.], v. 2, n. 5, p. 2269–2274, 2024. Disponível em: https://melatijournal.com/index.php/Metta/article/view/526. Acesso em: 14 feb. 2026.