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Sopiyani, A., Masruri, F.A. and Apiatno 2021. The Effect Of Tax Extensification On Rural And Urban Land And Building Tax Revenue (PBB P2) On The Regional Income Management Agency (Bappenda) Sumedang Regency. Journal of Business, Accounting and Finance. 3, 1 (May 2021). DOI:https://doi.org/10.33481/jobaf.v3i1.185.