Zulfi, Muhammad Ramadhan, dan Suparna Wijaya. “Factors Affecting The Local Taxes Revenue By Provincial Governments In Indonesia”. Educoretax 4, no. 1 (Februari 11, 2024): 116–125. Diakses Juni 6, 2026. https://jurnalku.org/index.php/educoretax/article/view/718.