Sari, M. D. E., and A. . Soemitra. “Optimizing the Implementation of Local Tax Collection (Study on the Installation of a Tapping Box Tool on Hotel Taxes in Padang Lawas Regency)”. Jurnal Ekonomi, Manajemen, Akuntansi Dan Keuangan, vol. 3, no. 3, June 2022, pp. 1045–1056, doi:10.53697/emak.v3i3.674.