Meilya, Riana, et al. “Fiscal Illusion and Defining Factors of Capital Expenditure (Study on Undeveloped Areas in West Nusa Tenggara)”. International Review of Management and Marketing, vol. 8, no. 1, Jan. 2018, pp. 98-106, https://econjournals.com.tr/index.php/irmm/article/view/6002.