“Local Government Taxing Power for Digital Consumption: A Case Study of Hotel, Restaurant, and Entertainment Taxes in Indonesia”. Lex localis - Journal of Local Self-Government 21, no. 4 (November 1, 2023): 1141–1165. Accessed November 16, 2025. https://lex-localis.org/index.php/LexLocalis/article/view/2182.