Nolarita, Sofi Windi, and Eddy 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”. Majapahit Journal of Islamic Finance and Management, vol. 5, no. 3, Oct. 2025, pp. 3143–3158, doi:10.31538/mjifm.v5i3.593.