HASRIANSYAH; INSAN, A. N.; RUKAIYAH, S. 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, [S. l.], v. 6, n. 2, p. 2167–2182, 2026. DOI: 10.58191/jomel.v6i2.553. Disponível em: https://jurnal.stim-lpi.ac.id/index.php/Jomel/article/view/553. Acesso em: 8 sep. 2026.