PUSOH, G.; KALANGI, L.; PANGERAPAN, S. Does the opsen scheme reduce provincial tax effectiveness? Motor vehicle tax and title transfer fee in North Sulawesi Province. The Contrarian : Finance, Accounting, and Business Research, [S. l.], v. 5, n. 2, p. 391–400, 2026. DOI: 10.58784/cfabr.521. Disponível em: https://jurnal.ywnr.org/index.php/cfabr/article/view/521. Acesso em: 2 nov. 2026.