Yuliana, A., A. Munandar, and I. Darmawan. “Analysis of the Influence of Changes in Non-Taxable Income on the Realization of Tax Revenues at the Raba Bima Pratama Tax Office”. Indonesia Auditing Research Journal, vol. 13, no. 2, June 2024, pp. 46-52, https://journals.iarn.or.id/index.php/ARJ/article/view/274.