Hariyadi, Catur. “The Influence of Additional Tax Levies by Specific Percentages (Opsen) on Enhancing Regional Revenue Planning”. Jurnal Indonesia Sosial Sains 5, no. 11 (November 27, 2024): 2934–2939. Accessed December 26, 2025. https://www.jiss.publikasiindonesia.id.solusipublish.com/index.php/jiss/article/view/1510.