Administrative Cost Inefficiency of Local Tax Collection: Comparing Cities and Regencies in Supporting SDG 16. Journal of Current Studies in SDGs, [S. l.], v. 2, n. 2, p. 160, 2026. DOI: 10.63230/jocsis.2.2.160. Disponível em: https://journal.i-ros.org/index.php/JOCSIS/article/view/160. Acesso em: 24 jun. 2026.