PENGELOLAAN PENDAPATAN ASLI DAERAH MELALUI OPSEN PAJAK KENDARAAN BERMOTOR BERDASARKAN UNDANG - UNDANG NOMOR 1 TAHUN 2022 DI PROVINSI SUMATERA UTARA. JOURNAL OF SCIENCE AND SOCIAL RESEARCH, [S. l.], v. 9, n. 3, p. 4732–4742, 2026. DOI: 10.54314/jssr.v9i3.6682. Disponível em: https://jurnal.goretanpena.com/index.php/JSSR/article/view/6682.. Acesso em: 31 aug. 2026.