1.
. I, . G, Rosdiana H. Earmarking Tax Policy on Local Taxation in Indonesia: Towards Pro Fiscal Legitimacy and Budget Flexibility Policy. KSS [Internet]. 2018 Aug. 29 [cited 2025 Jul. 15];3(10):372–385. Available from: https://knepublishing.com/index.php/KnE-Social/article/view/2922