Rachmadani, Wulan, Djoko Suhardjanto, Doddy Setiawan, and Samsul Rosadi. “COVID-19 Budget Refocusing: Evidence from Indonesia”. Ilomata International Journal of Tax and Accounting 3, no. 3 (July 31, 2022): 236–249. Accessed March 5, 2026. https://ilomata.org/index.php/ijtc/article/view/494.