“Tax Collection Authority for Hotels Aboard Tourist Boats After Law Number 1 of 2022 and Law Number 7 of 2021”. YURISDIKSI : Jurnal Wacana Hukum Dan Sains, vol. 19, no. 1, June 2023, pp. 125-3, https://doi.org/10.55173/yurisdiksi.v19i1.184.