“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, vol. 11, no. 3, hlm. 172–190, Sep 2023, Diakses: 3 April 2026. [Daring]. Tersedia pada: https://journals.ubmg.ac.id/index.php/JIMB/article/view/1396