Sari N, Ritonga S, Lubis MS. Development of an Electronic Service Model for Motor Vehicle Tax in the Regional Technical Service Unit of Panyabungan Regional Revenue Management . JLS [Internet]. 2025Jun.2 [cited 2026Aug.28];6(5):1314-22. Available from: https://newinera.com/index.php/JournalLaSociale/article/view/5311