Yohanes Franklin, & Rusdianto Sesung. (2025). Determination of Advertising Tax in the Event of Determining Tax Payable is Based on the Display of Advertising in Accordance With Regional Regulation of Surabaya City Number 7 of 2023 Concerning Regional Tax. Journal of Law, Politic and Humanities, 5(4), 2863–2877. https://doi.org/10.38035/jlph.v5i4.1618