Momongan, E., Pangkey, I. and Langkai, J. 2021. Potential Analysis of Rural and Urban Land and Building Taxes in Minahasa Regency. Journal of Asian Multicultural Research for Economy and Management Study. 2, 3 (Jun. 2021), 92-101. DOI:https://doi.org/10.47616/jamrems.v2i3.143.