ASMAWATI, A.; SARAGIH, A. .; PANJAITAN, N. J. .; CHRISTINA KUMALA. Analisis Potensi Penerimaan Pajak Daerah Dan Retribusi Daerah Kota Pematangsiantar. Owner : Riset dan Jurnal Akuntansi, [S. l.], v. 3, n. 2, p. 339-349, 2019. DOI: 10.33395/owner.v3i2.145. Disponível em: https://owner.polgan.ac.id/index.php/owner/article/view/145. Acesso em: 17 aug. 2026.