KUSUMA, M.; WIJAYA, S. The Effect of Per Capita Income and the Agricultural Sector on Goods and Services Tax Receipts with Economic Growth as Moderation in BRICS Countries. Jurnal Pajak dan Keuangan Negara (PKN), [S. l.], v. 5, n. 1, p. 197–207, 2023. DOI: 10.31092/jpkn.v5i1.2315. Disponível em: https://jurnal.pknstan.ac.id/index.php/pkn/article/view/2315. Acesso em: 14 aug. 2025.