Setyari, Ni Putu Wiwin, et al. “Rethinking Local Tax Authorities: Sectoral Constraints and Fiscal Inequality in Bali’s Decentralization Framework”. Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara Dan Kebijakan Publik, vol. 11, no. 3, Sept. 2026, pp. 271-87, doi:10.33105/itrev.v11i3.1407.