Hariyadi C. The Influence of Additional Tax Levies by Specific Percentages (Opsen) on Enhancing Regional Revenue Planning. JISS [Internet]. 2024 Nov. 27 [cited 2026 Apr. 18];5(11):2934-9. Available from: http://jiss.publikasiindonesia.id.solusipublish.com/index.php/jiss/article/view/1510