SITTI RAHMA SUDIRMAN; ARDHIATUL HALIMA TUASALAMONY; WAHYUNI SALEH; RAHADIAN CAHYADI. THE EFFECT OF LOCAL TAXES ON CAPITAL EXPENDITURE ALLOCATION WITH POPULATION SIZE AS A MODERATING VARIABLE IN SAMARINDA CITY. Journal of Accounting Research, Utility Finance and Digital Assets, [S. l.], v. 4, n. 4, p. 418–420, 2026. DOI: 10.5281/zenodo.19844943. Disponível em: https://jaruda.id/index.php/go/article/view/319. Acesso em: 7 jun. 2026.