Sitti Rahma Sudirman, Ardhiatul Halima Tuasalamony, Wahyuni Saleh, and Rahadian Cahyadi, “THE EFFECT OF LOCAL TAXES ON CAPITAL EXPENDITURE ALLOCATION WITH POPULATION SIZE AS A MODERATING VARIABLE IN SAMARINDA CITY”, JARUDA, vol. 4, no. 4, pp. 418–420, Apr. 2026.