Sumendap, G. L., I. Elim, and C. Datu. “Regulatory Conformity As a Foundation for Revenue Performance: Property Tax (PBB-P2) Administration in Bitung City, Indonesia”. The Contrarian : Finance, Accounting, and Business Research, vol. 5, no. 2, Nov. 2026, pp. 414-28, doi:10.58784/cfabr.527.