Lenny, Lenny. “Maximizing Revenue : An in-Depth Analysis of Tobacco Excise, Ethyl Alcohol Excise, and Excise Revenue”. Owner : Riset dan Jurnal Akuntansi 8, no. 4 (October 1, 2024): 4426-4435. Accessed October 6, 2024. https://owner.polgan.ac.id/index.php/owner/article/view/2349.