Rahayu, Hastanti Agustin. “Kesiapan Pengelolaan Pajak Daerah Dalam Implementasi UU HKPD Pada Kabupaten/Kota Di Jawa Timur”. Journal of Economics Research and Policy Studies 5, no. 3 (December 30, 2025): 859–869. Accessed February 28, 2026. https://journal.nurscienceinstitute.id/index.php/jerps/article/view/2890.