Simanjuntak, Daniel Parulian. “The The Influence of Gross Regional Domestic Product (GRDP), Local Own-Source Revenue (PAD), and Balance Funds on Capital Expenditure Allocation in All Provincial Governments in Indonesia in 2019-2021”. Jurnal Pajak dan Keuangan Negara (PKN) 5, no. 2 (March 28, 2024): 23–32. Accessed February 26, 2026. https://jurnal.pknstan.ac.id/index.php/pkn/article/view/2294.