Tegar Zaki Hanafi, Ratih Kusumastuti, and Fredy Olimsar. “Determinants of Internal Control System on the Financial Performance of Rural and Urban Land and Building Tax (PBB-P2) at the Regional Tax and Retribution Management Agency (BPPRD) of Jambi City”. International Journal of Economic Research and Financial Accounting (IJERFA), vol. 3, no. 3, Apr. 2025, doi:10.55227/ijerfa.v3i3.323.