Tax Collection Authority for Hotels Aboard Tourist Boats After Law Number 1 of 2022 and Law Number 7 of 2021. yurisdiksi [Internet]. 2023 Jun. 27 [cited 2025 Aug. 1];19(1):125-3. Available from: https://yurisdiksi.unmerbaya.ac.id/index.php/yurisdiksi/article/view/184