Gulo, Tema, Idarni Harefa, Nanny Bu’ulolo, and Serniati Zebua. 2026. “Analysis Of Regional Tax Potential As A Source Of Regional Original Income In West Nias Regency”. Jurnal Fokus Manajemen 6 (1), 91-104. https://doi.org/10.37676/jfm.v6i1.9880.