Sugo, Yani Nani, et al. “Peran BAPELITBANG Dalam Upaya Peningkatan Penerimaan Pajak Hotel Dan Pajak Restoran Di Kabupaten Sikkap”. Innovative: Journal Of Social Science Research, vol. 4, no. 3, May 2024, pp. 345-54, doi:10.31004/innovative.v4i3.10465.