Agus Surya Dharma, Rudy Handoko, Achluddin Ibnu Rochim. Between Policy and Reality, an Evaluation of Swiftlet Nest Tax Implementation in Hulu Sungai Utara, South Kalimantan. IJEVSS [Internet]. 2025Dec.22 [cited 2026Nov.4];5(01):232-56. Available from: https://e-journal.citakonsultindo.or.id/index.php/IJEVSS/article/view/2726