“ANALISIS IMPLEMENTASI EARMARKING TAX ATAS PAJAK ROKOK DI KOTA TOMOHON”, GC-JRA, vol. 14, no. 2, Oct. 2019, Accessed: Oct. 12, 2026. [Online]. Available: https://ejournal.unsrat.ac.id/v3/index.php/gc/article/view/25698