THE IMPLEMENTATION OF MODERNIZATION OF THE LOCAL TAX SYSTEM AT THE SOUTH BOLAANG MONGONDOW BPKPD: PELAKSANAAN MODERNISASI LOKAL SISTEM PERPAJAKAN DI BPKPD BOLAANG MONGONDOW SELATAN. JIMB. 2023;11(3):172-190. Accessed April 3, 2026. https://journals.ubmg.ac.id/index.php/JIMB/article/view/1396