Rahmawati, Rahmawati. “Digital Governance Policy Implementation Model Through Electronification of Land and Building Acquisition Fees (E-BPHTB) at the Baubau City Regional Revenue Agency”. Publica: Jurnal Pemikiran Administrasi Negara 17, no. 1 (June 11, 2025): 110–130. Accessed September 11, 2026. https://journal.uinsgd.ac.id/index.php/publica/article/view/45731.