S. W. Nolarita and E. Winarso, “The Influence of Land and Building Acquisition Tax (BPHTB) and Land and Building Tax - Rural and Urban (PBB-P2) on Regional Financial Independence in Regency/City of West Java Province, Year 2021 to 2023”, MJIFM, vol. 5, no. 3, pp. 3143–3158, Oct. 2025.