Putri, S. N. ., and R. . Septiyanti. “Analysis of BPHTB Collection Obstacles in Land Rights Registration at ATR/BPN Bandar Lampung”. Riset Akuntansi Dan Bisnis Indonesia, vol. 2, no. 1, May 2026, pp. 39-50, doi:10.61401/rabi.v2i1.463.