Lannai, Darwis. “Analysis of the Potential and Effectiveness of Hotel Tax Collection in Makassar City: Findings Indicate Underutilized Potential and Areas for Improvement”. Management Studies and Entrepreneurship Journal (MSEJ) 5, no. 2 (November 19, 2024): 4630–4636. Accessed July 7, 2025. https://yrpipku.com/journal/index.php/msej/article/view/6203.