DESI PRAKASIWI; AHMAD BADAWI; IRFAN HIDAYAT. Proportionality and Fairness in Determining PBB-P2 Rates by Regional Governments: A Constitutional Perspective and Protection of Taxpayer Rights. International Journal of Educational Review, Law And Social Sciences (IJERLAS), [S. l.], v. 6, n. 6, 2026. Disponível em: https://radjapublika.com/index.php/IJERLAS/article/view/6470. Acesso em: 7 nov. 2026.