POLICY PAPER: Regional Revenue Reform to Encourage Fiscal Independence: An Analysis of PAD, DTU Dependency, and Structural Strategy 2018–2024 Palopo City. j.education, j.Sosiotechnology [Internet]. 2026 Jun. 30 [cited 2026 Aug. 31];5(1):83-96. Available from: https://www.journal.bengkuluinstitute.com/index.php/JoSSH/article/view/1813