Alkautsar, Muslim, Tinneke Hermina, Hanifah Hanifah, Marizsa Herlina, and Hanifah Fauziah. “A Systems Thinking for Hotel Tax Optimization: Evidence from Tourism Dynamics in Garut Regency”. Ilomata International Journal of Tax and Accounting 7, no. 3 (July 28, 2026): 1–11. Accessed July 30, 2026. https://www.ilomata.org/index.php/ijtc/article/view/2203.