Agus Surya Dharma, Rudy Handoko, & Achluddin Ibnu Rochim. (2025). Between Policy and Reality, an Evaluation of Swiftlet Nest Tax Implementation in Hulu Sungai Utara, South Kalimantan. International Journal of Education, Vocational and Social Science , 5(01), 232-256. https://doi.org/10.63922/ijevss.v5i01.2726