Sihombing, C.P., Aditya Ghalib Utomo, Dina Maya Indriyani, Hawley Naufal Muhammad, Indira Dian Fadhilah, Octavialdo Nur Wicaksono and Veni Mellinia Rizky Taruni 2026. Capturing the Potential of Excise Taxation on High-Sodium Foods in Indonesia. IPSAR (International Public Sector Accounting Review). 4, 1 (Apr. 2026). DOI:https://doi.org/10.31092/ipsar.v4i1.3899.