“POLICY PAPER: Regional Revenue Reform to Encourage Fiscal Independence: An Analysis of PAD, DTU Dependency, and Structural Strategy 2018–2024 Palopo City”. Journal of Social Science and Humanities 5, no. 1 (June 30, 2026): 83–96. Accessed September 20, 2026. https://journal.bengkuluinstitute.com/index.php/JoSSH/article/view/1813.