DEBORA AGNESIA; JIONATHAN. Optimizing Restaurant Tax Collection for Enhanced Regional Income and Fiscal Sustainability: A Case Study of Batam City. Indonesia Accounting Research Journal, [S. l.], v. 11, n. 3, p. 184–193, 2024. Disponível em: https://journals.iarn.or.id/index.php/Accounting/article/view/257. Acesso em: 16 apr. 2026.