Dana bagi hasil perkebunan: suatu alternatif transfer ke daerah dalam rangka penguatan kapasitas keuangan daerah : studi kelayakan dana bagi hasil bea keluar crude palm oil (CPO) = Revenue sharing from plantation: an alternatif transfer to region in order to strengthen the capacity of local fiscal : the feasibility study of revenue sharing the CPO's export tax - Lubis, Berwel Juanda Abednego, author (2012)