Idris, Muhammad Istiyansyah Ulman, Annisa Paramaswary Aslam, and Kartini Hanafi. “Improving the Regional Revenue: Analyzing the Potential of Tax Collection”. Hasanuddin Economics and Business Review 7, no. 2 (October 20, 2023): 70–80. Accessed September 9, 2025. http://pasca.unhas.ac.id/ojs/index.php/hebr/article/view/5178.