Belly, Belly. “Penegakan Hukum Terhadap Pelaku Penyelewengan Pajak Kendaraan Bermotor Di Kabupaten Berau”. MLJ Merdeka Law Journal 6, no. 1 (May 26, 2025): 27–36. Accessed June 6, 2026. https://jurnal.unmer.ac.id/index.php/mlj/article/view/15678.