Suci Mutiara Insyira, Ija Suntana, & Ridwan Eko Prasetyo. (2026). The Effectiveness of Regent Regulation Number 1 of 2019 Concerning the Online Regional Tax System in Tax Collection from a Siyasah dusturiyah Perspective (Case Study: Cipanas Tourist Attraction, Garut Regency). Al-Afkar, Journal For Islamic Studies, 9(2), 2410–2423. https://doi.org/10.31943/afkarjournal.v9i2.3471