YASA, I Made Mara; 						JATI, I Ketut.
 PENILAIAN KINERJA BERDASARKAN KONSEP VALUE FOR MONEY  UNTUK PENERIMAAN PAJAK HOTEL DAN RESTORAN.
<strong>E-Jurnal Akuntansi</strong>, [S.l.], v. 20, n. 1, p. 788-813, july 2017.
ISSN 2302-8556.
Tersedia pada: &lt;<a href="https://ojs.unud.ac.id/index.php/akuntansi/article/view/29969" target="_new">https://ojs.unud.ac.id/index.php/akuntansi/article/view/29969</a>&gt;. Tanggal Akses: 06 july 2026