Azza, Christina, and Suhendra Suhendra. “Penerapan Sistem Pengendalian Intern Pemungutan Pajak Kendaraan Bermotor”. Patria Artha Journal of Accounting Dan Financial Reporting, vol. 8, no. 1, Apr. 2024, pp. 1-23, doi:10.33857/jafr.v8i1.829.