“IMPLEMENTASI KEBIJAKAN PEMUNGUTAN PAJAK HOTEL DAN PENGINAPANDI KABUPATEN SINTANG PROVINSI KALIMANTAN BARAT: THE POLICY IMPLEMENTATIONS HOTEL AND LODGING TAXES REVENUEIN SINTANG REGION IN WEST KALIMANTANPROVINCE”, JISPAR, vol. 3, no. 2, pp. 1–12, Jan. 2021.