Refkah, Geby, and Khairul Shaleh. “Analisis Efektifitas Sistem Pengawasan Penerimaan Pemerintah Kota Dari Sektor Pajak Hiburan”. Jesya 6, no. 2 (June 1, 2023): 1394-1403. Accessed June 16, 2026. https://stiealwashliyahsibolga.ac.id/jurnal/index.php/jesya/article/view/1112.