Kusumawaty, Mia, M. Orba Kurniawan, and Arif Syahrul Ramadhan. 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):23-33. https://doi.org/10.52970/grts.v5i2.1632.