Hamid, Ismar, Mizan Ikhlasul Rahman, Rurien Srihardjanti, Rachmat Hidayat, Sri Hidayah, Muh. Arqam, Fajar Baihakki, and Wardihan Sabar. “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, no. 3 (December 25, 2025): 238–255. Accessed December 31, 2025. https://arsip-journal.uin-alauddin.ac.id/index.php/best/article/view/64015.