Sitorus, Laurenza, dan Frederik Halomoan Tambunan. “Analysis of Regional Tax Potential in Toba Regency: A Study on the Potential of Hotel and Restaurant Taxes in Toba Regency”. Educoretax 5, no. 1 (Januari 21, 2025): 50–58. Diakses Mei 2, 2026. https://jurnalku.org/index.php/educoretax/article/view/1326.