Identifying Factors Influencing Restaurant and Hotel Compliance in Paying PBJT in Sidoarjo. International Journal of Development Economics and Social Policy (IDES), [S. l.], v. 1, n. 1, p. 57–70, 2026. Disponível em: https://journal.idev-lab.com/index.php/ides/article/view/10. Acesso em: 28 sep. 2026.