Darmawan, Didit, et al. “Rural and Urban Land and Building Tax Fines and Taxpayer Compliance: A Constitutional Law Review and Its Relevance to Local Revenue”. MIMBAR YUSTITIA : Jurnal Hukum Dan Hak Asasi Manusia, vol. 9, no. 2, Dec. 2025, pp. 167-82, doi:10.52166/mimbar.v9i2.11126.