Waruwu, S., Junawan, J. and Noviani, N. (2026) “Analysis of the Potential of Land and Building Tax (PBB) and Restaurant Tax in Increasing Local Own-Source Revenue (PAD) of Medan City: A Case Study at the Medan City Regional Revenue Agency”, Jurnal Akuntansi, Manajemen dan Bisnis Digital, 5(4), pp. 1751-1760. doi: 10.37676/jambd.v5i4.12701.