Hamid, I., Rahman, M. I., Srihardjanti, R., Hidayat, R., Hidayah, S., Arqam, M., … Sabar, W. (2025). The Potential, Structure, and Effectiveness of the Local Tax System in Strengthening Local Own-Source Revenue (PAD) in Kotabaru Regency. Bulletin of Economic Studies (BEST), 5(3), 238–255. https://doi.org/10.24252/best.v5i3.64015