PENINJAUAN KEBIJAKAN INSENTIF PAJAK RESTORAN TERHADAP PENDAPATAN ASLI DAERAH SELAMA MASA PANDEMI COVID-19 KABUPATEN JEMBER. IP. 2022;1(1):200 – 212. Accessed November 18, 2025. https://e-journal.umc.ac.id/index.php/IP/article/view/2710