Firmansyah A, Wibowo P. Implementing non-tax state revenue in Indonesia: Governance challenges under SDGS . Educoretax [Internet]. 22 Desember 2025 [dikutip 8 Juni 2026];5(12):1369-82. Tersedia pada: https://jurnalku.org/index.php/educoretax/article/view/1977