ROSEWIKA, D.; MAHARANI, A.; PUTRI, N. S. The Role of The Piggyback Tax System in Strengthening Fiscal Decentralization. JURNAL PAJAK INDONESIA (Indonesian Tax Review), [S. l.], v. 9, n. 1, p. 1–24, 2025. Disponível em: https://jurnal.pknstan.ac.id/index.php/JPI/article/view/2354. Acesso em: 1 mar. 2026.