M., Rudin, and Maria Lea Frensy Bakarbessy. 2025. “Assessing the Effectiveness of Goods and Service Tax Collection in Palu’s Food and Beverage Sector”. Jurnal Ilmiah Manajemen Kesatuan 13 (4):2879-88. https://doi.org/10.37641/jimkes.v13i4.3561.