Kus Pratiwi, D. ., S. . Rahma Novikasari, N. Ayuningtyas Harahap, and A. . Wahyuningsih. “Fiscal Decentralization in Indonesia: Does Discretionary Policy on Tax Facilities Remain Urgent?”. KnE Social Sciences, vol. 8, no. 9, May 2023, pp. 367–376, doi:10.18502/kss.v8i9.13349.