Hasriansyah, Andi Nur Insan, and St Rukaiyah. 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):2167-82. https://doi.org/10.58191/jomel.v6i2.553.