Suci Mutiara Insyira, Ija Suntana, and 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):2410-23. https://doi.org/10.31943/afkarjournal.v9i2.3471.