Katuuk, C. A. ., J. P. . Kambey, and S. V. Tarore. “Fiscal Incentive Policy Implementation for Compliant Taxpayers in Optimizing Local Own-Source Revenue in North Minahasa Regency, Indonesia”. International Journal of Information Technology and Education, vol. 5, no. 2S, Apr. 2026, pp. 358-74, https://ijite.jredu.id/index.php/ijite/article/view/353.