Wilfair , R. et al. 2026. Cigarette Tax Optimization Strategy in DKI Jakarta Province : Cigarette Tax Optimization Strategy in DKI Jakarta Province . ACCRUALS (Accounting Research Journal of Sutaatmadja). 10, 02 (Oct. 2026). DOI:https://doi.org/10.35310/accruals.v10i02.1761.