Derriansya Putra Jaya, Arie Wijaya and Aris Munandar 2026. Fiscal Justice and the Principle of Direct Benefit in Regional Budget Politics: A Comparison of Motor Vehicle Tax Utilization in Two Provinces. Indonesian Journal of Multidisciplinary Sciences (IJoMS). 5, 1 (Apr. 2026), 88–100. DOI:https://doi.org/10.59066/ijoms.v5i1.2293.