Riza Rosalya, Fadlan, Erniyanti, Soerya Respationo, and Siti Nurkhotijah, “LEGAL ANALYSIS OF LAW ENFORCEMENT ON LATE PAYMENT OF MOTOR VEHICLE TAXES FOR TAXPAYERS (RESEARCH STUDY AT THE BINTAN SAMSAT OFFICE)”, JISHUP, vol. 4, no. 4, pp. 2330–2338, Sep. 2026.