“EFFECTIVENESS AND CONTRIBUTION ANALYSIS OF LOCAL TAXES AND RETRIBUTIONS TO REGIONAL OWN-SOURCE REVENUE”. Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan 4, no. Spesial Issue 2 (December 29, 2021): 732–743. Accessed October 25, 2026. https://journal.ikopin.ac.id/index.php/fairvalue/article/view/972.