Muchammad Catur Rizky, Didit Darmawan. Tax Penalties and Compliance in Rural and Urban Land and Building Tax: A Constitutional Law Perspective on Local Revenue. HTLJ [Internet]. 2026 Jan. 29 [cited 2026 Jan. 31];10(1):58-75. Available from: https://law-journal.hangtuah.ac.id/index.php/jurnal/article/view/330