Nurani, Fitri, Enos Paselle, and Tri Susilowati. “PELAKSANAAN PUNGUTAN PAJAK SARANG BURUNG WALET OLEH BADAN PENDAPATAN DAERAH KOTA SAMARINDA”. Journal of Policy and Bureaucracy Management 2, no. 1 (May 31, 2021): 14–27. Accessed July 14, 2025. https://jpbm.fisip-unmul.ac.id/site/index.php/jpbm/article/view/17.