GHUFRON, A. Z. Kajian Literatur Kebijakan Opsen Pajak Kendaraan Bermotor Dalam Mendorong Kemandirian Fiskal Daerah. QOSIM : Jurnal Pendidikan Sosial & Humaniora, [S. l.], v. 4, n. 3, p. 1038–1060, 2026. DOI: 10.61104/jq.v4i3.6407. Disponível em: https://ejournal.yayasanpendidikandzurriyatulquran.id/index.php/qosim/article/view/6407. Acesso em: 7 jun. 2026.