Arifianti SM, Imsar. Efektivitas Pelaksanaan Pemungutan Pajak Kendaraan Bermotor di Kantor Bersama SAMSAT Sibolga. AIEFJ [Internet]. 2025 Jun. 27 [cited 2026 Jun. 24];3(1):267-72. Available from: https://journal-ikadi.com/ojs/index.php/assyirkah/article/view/195