Yohanes Franklin, Rusdianto Sesung. 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. JLPH [Internet]. 2025 Apr. 19 [cited 2025 Apr. 23];5(4):2863-77. Available from: https://dinastires.org/JLPH/article/view/1618