Hasriansyah, Insan, A.N. and Rukaiyah, S. 2026. Collaboration Between Local Government and Business Actors in Increasing Locally Generated Revenue Through the Optimization of Certain Goods and Services Tax on Food and/or Beverages in Tanjung Selor, Bulungan Regency. Jurnal Online Manajemen ELPEI. 6, 2 (Aug. 2026), 2167–2182. DOI:https://doi.org/10.58191/jomel.v6i2.553.