Fadilla Cahyaningtyas and Engeline Talitha Rachael Koraag (2022) “Analysis of Potential and Effectiveness of Groundwater Tax as a Contribution to Locally-Generated Revenue of Malang City in Pandemic Era”, International Journal of Educational Research & Social Sciences , 3(2), pp. 581–589. doi: 10.51601/ijersc.v3i2.308.