Kusumawaty, M. et al. 2025. The Influence of Tax Audits and Tax Collections on the Disbursement of Tax Arrears in the Southern Part of Sumatra, Indonesia. Golden Ratio of Taxation Studies. 5, 2 (Jul. 2025), 23–33. DOI:https://doi.org/10.52970/grts.v5i2.1632.